Gleason Gultars produces acoustic gultars. The table below contains budget and actual information for the month of June: $($Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($l$.$e$.,$ zero varlance$).)$

$\backslash$table$[[$Direct Material,$\backslash$table$[[$Actual Costs$],[465$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[465$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,17,900,,$$$,38,130,,$$$,16,400],[$Direct Labor,,$28,600,,,56,730,,,24,400],[$Variable Overhead,,$10,650,,,24,180,,,10,400],[$Fixed Overhead,,$13,900,,,12,200,,,12,200],[$Total Manufacturing Costs,$$,71,050,,,,,$$$,63,400]]$