The master budget at Monroe Manufacturing last period called for sales of 43,400 units at $56 each. The costs were estimated to be $40 variable per unit and $538,000 fixed. During the period, actual production and actual sales were 46,400 units. The seliing price was $55 per unit. Variable costs were $42 per unit. Actual fixed costs were $529,000. Required: Prepare a profit 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