The master budget at Western Company last period called for sales of 225,700 units at $9.7 each. The costs were estimated to be $3.82 variable per unit and $225,700 fixed. During the period, actual production and actual sales were 230,700 units. The selling price was $9.80 per unit. Variable costs were $5.20 per unit. Actual fixed costs were $225,700.

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.)

The master budget at Western Company last period called for sales of 225,700 units at $9.7 each. The costs were estimated to selling price was $9.80 per unit. Variable costs were $5.20 per unit. Actual fixed costs were $225,700. Prepare a profit variance analysis. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavo WE STERN COMPANY Profit Variance Analysis Sales Activity Master Budget Actual Budget Manufacturing Variances Sales Price Variance Flexible Budget Variance Sales revenue Less Variable costs Contribution Less: Fixed costs Operating profits