E9-3 (Algo) Preparing a Flexible Budget Performance Report (LO 9-2] Gleason Guitars produces acoustic guitars. The table below contains budget and actual Information for the month of June: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero varlance).) Volume Spending Variance Flexible Budget 405 units Master Budget 200 units Variance Actual Costs 405 units 17,3001 28,000 10.050 15.800 Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 23,800 9.800 13,300 68 650 11.900 61,300