The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 66,000 units)						Master Budget (based on budgeted sales of 64,000 units)
Sales revenues		$	510,000					$	544,000
Less
Variable costs
Direct material			66,000						54,400
Direct labor			82,000						96,000
Variable overhead			89,000						96,000
Marketing			15,800						16,000
Administration			14,200						16,000
Total variable costs		$	267,000					$	278,400
Contribution margin		$	243,000					$	265,600
Less
Fixed costs
Manufacturing			111,000						106,000
Marketing			24,100						16,000
Administration			84,500						83,000
Total fixed costs		$	219,600					$	205,000
Operating profits		$	23,400					$	60,600

Required:

Prepare a profit variance analysis for Brahms & Sons. ( Do not round intermediate calculations. 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.)

Master Budget (54.000 units) $544,000 Required: Prepare a profit verance analysis for Brahms & Sons (Do not round Intermediate calculations. 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.) BRAHMS & SONS Profit Variance Analysis Actus Marketing & Manufacturing Administration 166,000 units) Variance Sales Price Variance Budget Sales Activity Variance Variance Sales revenues $ 510,000 Variable Direct 00.000 Director 2.000 Variable overhead Marketing 15,800 Administration 14200 Conero mag $ 243.000 Fred cost Manufacturing 111.000 Marketing 24100 Administration 84.500 23.400 54400 56,000 56.000 16,000 16.000 $ 205,600 900.000 16,000 83,000 60,000 0