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 (i.e., zero variance).) Arte e Costs Actual Costs 285 units Spending Variance Sending Flexible Budget 285 units Blocklep Volume Variance volume Master Budget 200 units $ | $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 16,100 26,800 8,850 12,100 63,850 14,600 22,600 8,600 11,300 57,100