The results for July for Brahms & Sons follow: Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration Actual (based on actual sales of 100,000 units) $660,000 Master Budget (based on budgeted sales of 98,000 units) $833,000 83,300 100,000 99,000 147,000 106,000 147,000 21,200 24,500 15,900 24,500 Total variable costs $342,100 $426,300 Contribution margin $317,900 $406,700 Less Fixed costs. Manufacturing 140,200 140,000 Marketing 45,000 24,500 Administration 103,200 100,000 Total fixed costs $288,400 $264,500 $ 29,500 $142,200 Operating profits 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.)