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).) Actual Costs 485 units Spending Variance Flexible Budget 485 units Volume Variance Master Budget 200 units Direct Material $ $ 16,600 18,100 28,800 Direct Labor Variable Overhead 24,600 10,600 12,300 64,100 10,850 14,100 71,850 Fixed Overhead Total Manufacturing Costs $ $