The master budget at Western Company last period called for sales of 225700 units at $970 each. The costs were estimated to be $3.82 variable per unit and $225.700 fixed. During the period, actual production and actual sales were 230,700 units. The selling price was $9.80 per unit Variable costs were 55 20 per unit. Actual fixed costs were $225700 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 Profit Variance Analysis Actual Budget Manufacturing Variances Sales Price Variance Flexible Budget Sales Activity Variance Master Budget Sales revenue Less Variable costs Contribution margin Less Fored costs Operating profits