Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June:

$\backslash$table$[[$Direct Material,$\backslash$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$]]],[$$$,17,300,,,$$$,15,800],[$Direct Labor,,$28,000,,,,,23,800],[$Variable Overhead,,$10,050,,,,,9,800],[$Fixed Overhead,,$13,300,,,,,11,900],[$Total Manufacturing Costs,$$,68,650,,,,$$$,61,300]]$