The master budget at Windsor, lnc., last period called for sales of 90,000 units at dollars 12.00 each. The costs were estimated to be dollar 5.00 variable per unit and dollar 300,000 fixed. During the period, actual production and actual sales wee 92,000 units. The selling price was dollar 12.15 per unit. Variable costs were dollar5.90 per unit. Actual fixed costs were dollar 300.000. Prepare a profit variance analysis like the one in Exhibit 16.5 (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Leave no cells blank- be certain to enter "0" wherever required.)