The master budget at Western Company last period called for sales of 227,000 units at $11.00 each. The costs were estimated to be $3.95 variable per unit and $227,000 fixed. During the period, actual production and actual sales were 232,000 units. The selling price was $11.10 per unit. Variable costs were $6.50 per unit. Actual fixed costs were $227,000.

Required:

Prepare a profit variance analysis.