The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 74,000 units)						Master Budget (based on budgeted sales 72,000 units)
Sales revenue		$	550,000					$	612,000
Less
Variable costs
Direct material			74,000						61,200
Direct labor			86,000						108,000
Variable overhead			93,000						108,000
Marketing			17,400						18,000
Administrative			14,600						18,000
Total variable costs		$	285,000					$	313,200
Contribution margin		$	265,000					$	298,800
Less
Fixed costs
Manufacturing			119,400						114,000
Marketing			26,000						18,000
Administrative			88,900						87,000
Total fixed costs		$	234,300					$	219,000
Operating profits		$	30,700					$	79,800

Requlred: Prepare a profit varlance analysis for Brahms&Sons.(Do not round Intormedlate calculations. Indicate the effect of oach varlance by selecting affect, do not select elther option.) for ta RAHMS & SONS Profit Variance Analysis Actual 74,000 units) Marketing & Administration Sales Price Varlance Master 72,000 S 612,000 Flexble Manufacturing Varlance B Sales Activity Budget Variance (unlts) Variance Sales revenue S 550,000 Variable costs Manufacturing 74,000 86,000 93,000 17.400 14,600 Contribution margin is 265,000 Direct material Direct labor 61,200 108,000 108,000 18,000 18,000 Marketing 298.800 Foxed costs: Manufacturing Marketing Administration 19,400 26,000 88,900 $30,700 114,000 18,000 87,000 5 79,800 Operating profit References eBook & Resources Worksheet Diicuty: 2 Medium