Variable overhead Marketing Ainistration Total variable costs Contribution margin 99.000 21.00 15,200 126,000 21.00 Fixed costs Manufacturing Marketing Administration Total fixed costs Operating profits 132,000 29,500 95.se $257,202 $ 35,000 126.000 21. 93.000 5240,000 $108,600 Required: Prepare a profit variance analysis for Brahms & Sons (Do not round intermediate calculations. Indicate the effect of each variance by selecting "Pfor favorable, or "U" for unfavorable. If there is no effect, do not select either option.) BRAHMS & SONS Profit Variance Analysis Actual 190.000 units) Manufacturing Variance Marketing & Administration Variance Sales Price Variance Flexible Budget (units) Sales Activity Variance Master Budget (84,000 units] Sales revenues $ 610.000 $ 714,000 Variable costs Direct material Direct labor 90 000 92.000 Variable overhead Marketing Administration Contribution margin 71.400 126.000 126,000 21,000 21.000 348.600 21.000 15200 292800 S op Fixed costs 126.000 Manufacturing Marketing Administration 132,000 29,500 95 500 35,800 21 000 93 000 108,600 Operating profits $