The master budget at Western Company last period called for sales of 226,800 units at $10.80 each. The costs were estimated to be $3.93 variable per unit and $226,800 fixed. During the period, actual production and actual sales were 231,800 units. The selling price was $10.90 per unit. Variable costs were $6.30 per unit. Actual fixed costs were $226,800. Required: Prepare a profit variance analysis. (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.) WE TH COMMY Manufacturing als Pike Varande Bale Activity M Sales revenue Less Variable costs Conti margin Loss 5 0 S 0 Fixed costs Operating profits $ $ s 0