The master budget at Monroe Manufacturing last period called for sales of 42,700 units at $49 each. The costs were estimated to be $33 variable per unit and $531,000 fixed. During the period, actual production and actual sales were 45,700 units. The selling price was $48 per unit. Variable costs were $35 per unit. Actual fixed costs were $522,000. Required: Prepare a profit variance analysis.