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$).)$

$\backslash$table$[[,\backslash$table$[[$Actual Costs$],[405$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[405$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$Direct Material,$$,17,300,$$$,31,995,$None,,$$,15,800],[$Direct Labor,,$28,000,F,,48,195,$None,,,$23,800],[$Variable Overhead,,$10,050,F,,19,845,$None,,,$9,800],[$Fixed Overhead,,$13,300,$U$,,,$U$,,,11,900],[$Total Manufacturing Costs,$$,68,650,$F$,,,F,$grad,$$,61,300]]$