The master budget at Western Company last period called for sales of 226,000 units at $10.00 each. The costs were estimated to be $3.85 per unit and $226,000 fixed. During the period, actual production and actual sales were 231,000 units. The selling price was $10.10 per unit. Variable costs were $5.50 per unit. Actual fixed costs were $226,000.

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.)