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.)