The results for July for Brahms & Sons follow. Actual (based on actual sales of 92,000 units) $620,000 Master Budget (based on budgeted sales of 86,000 units) $731,000 Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Less Fixed costs Manufacturing Marketing Administration Total Fixed costs Operating profits 92,000 93,000 100,000 22,000 15,100 $322,300 $297, 700 73,100 129,000 129,000 21,500 21,500 $376,100 $356,900 14,100 30,000 96,600 $260, 700 $ 37,000 128,000 21,500 94,000 $243,500 $11), 400 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.)