The master budget at Monroe Manufacturing last period called for sales of 42,600 units at $48 each. The costs were estimated to be $32 variable per unit and $530,000 fixed. During the period, actual production and actual sales were 45,600 units. The selling price was $47 per unit. Varloble costs were $34 per unit. Actual fixed costs were $521,000. Required: Prepare o proft variance analysis. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U* for unfavorable. If there is no effect, do not select either option