The results for March for Savery Parts follow: Actual (based on actual sales of 14,742 units) Master Budget (based on budgeted sales of 17,550 units) Sales revenues $ 266,865 $ 319,410 Less Variable costs Direct material 51,540 63,120 Direct labor 44,122 52,320 Variable overhead 34,123 41,220 Marketing 12,224 13,120 Administration 18,211 21,420 Total variable costs $ 160,220 $ 191,200 Contribution margin $ 106,645 $ 128,210 Less Fixed costs Manufacturing 36,490 33,020 Marketing 16,822 15,020 Administration 24,536 27,020 Total fixed costs $ 77,848 $ 75,060 Operating profits $ 28,797 $ 53,150 Required: Prepare a profit variance analysis for Savery Parts for March. Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. 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