ework (Chapter 16) Saved The master budget at Western Company last period called for sales of 226,000 units at $10.00 each. The costs were estimated to be $3.85 variable per unit and $226,000 fixed. During the period, actual production and actual sales were 231,000 units. The selling price was $10.10 per unit. Variable costs were $550 per unit. Actual fixed costs were $226,000. Required: Prepare a prolit variance analysis, (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.) WESTERN COMPANY Profit Variance Analysis Actual Budget Manufacturing Variances Sales Price Variance Flexible Budget Sales Activity Variance Master Budget Sales revenue Less 0 $ $ $ 0 Variable costs Contribution margin LOSS Fixed costs Operating profits $ 5 0 0 $ Pros Next >