The master budget at Western Company last period called for sales of 226,400 units at $10.4 each. The costs were estimated to be $3.89 variable per unit and $226,400 fixed. During the period, actual production and actual sales were 231,400 units. The selling price was $10.50 per unit. Variable costs were $5.90 per unit. Actual fixed costs were $226,400. 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.)