The master budget at Western Company last period called for sales of 225,100 units at $9.10 each. The costs were estimated to be $376 vanable per unit and $225100 fixed. During the period actual production and actual sales were 230100 units. The selling price was $9.20 per unit. Variable costs were $4.60 per unit. Actual fixed costs were $225.100. 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.) WESTERN COMPANY Pront Variance Analysis Actual Budget Manufacturing Variances Sales Price Variance Flexible Budget Sales Activity Variance Master Budget Sales revenue Less Variable costs Contribution margin LESS Food costs Operating profits