The master budget at Western Company last period called for sales of 226,100 units at $10.1 each. The costs were estimated to be $3.86 variable per unit and $226,100 fixed. During the period, actual production and actual sales were 231,100 units. The selling price was $10.20 per unit. Variable costs were $5.60 per unit. Actual fixed costs were $226,100.

1. profit varianceanalysis.