The results for July for Brahms & Sons follow: Actual (based on actual sales of 86,000 units) $600,000 Master Budget (based on budgeted sales 82,000 units) $697,000 Sales revenue Less Variable costs Direct material Direct labor Variable overhead Marketing Administrative Total variable costs Contribution margin Less Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 86,000 91,000 98,000 21,400 15,100 $311,500 $288,500 69,700 123,000 123,000 20,500 20,500 $356,700 $340,300 129,900 29,000 94,400 $253,300 $ 35,200 124,000 20,500 92.000 $236,500 $103,800 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.) BRAHMS & SONS Profit Variance Analysis Actual (86,000 units) Manufacturing Variance Marketing & Administration Variance Sales Price Variance Flexible Budget (units) Sales Activity Variance Master Budget (82,000 units) $ 600,000 $ 697,000 Sales revenue Variable costs: Manufacturing Direct material Direct labor Overhead Marketing Administration Contribution margin Fixed costs: Manufacturing Marketing Administration 86,000 91,000 98,000 21,400 15,100 288,500 69,700 123,000 123,000 20,500 20,500 340,300 S $ 129,900 29,000 94,400 35,200 124,000 20,500 92,000 103,800 Operating profit $ $