The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 74,000 units)						Master Budget (based on budgeted sales of 72,000 units)
Sales revenues		$	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
Administration			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
Administration			88,900						87,000
Total fixed costs		$	234,300					$	219,000
Operating profits		$	30,700					$	79,800

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.)

If possible please show how you get each of the numbers. Thank you!