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$[[$Direct Material,$\backslash$table$[[$Actual Costs$],[225$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[225$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,15,500,F,$grad,,$$,14,000],[$Direct Labor,,$26,200,,,,,,22,000],[$Variable Overhead,,$8,250,,,,,,8,000],[$Fixed Overhead,,$11,500,,,,,,11,000],[$Total Manufacturing Costs,$$,61,450,,,,,$$$,55,000]]$