The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 66,000 units)						Master Budget (based on budgeted sales 64,000 units)
Sales revenue		$	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
Administrative			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
Administrative			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.)

	actual (66000 units)	Manufacturing variance	Marketing & admin variance	Sales price variance	Flexible budget (units)	Sales activity variance	Master budget (64000 units)
Sales Revenue	510000			-51000 /u	561000	?	544000
variable costs
manufacruing
Direct materials	66000	?			?	?	54400
Direct Labor	82000	?			?	?	96000
Overhead	89000	?			?	?	96000
Marketing	15800		?		?	?	16000
Admin	14200		?		?	?	16000
Contribution Margin	243000	?	?	?	?	?	265600
Fixed Costs
Manufacturing	111000	?			?	?	106000
Marketing	24100		?		?	?	16000
Admin	84500		?		?	?	83000
operating profit	23400	?	?	?	?	?	60600