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I have a question on how to tell if it's favorable or unfavorable. Can you explain how you would reach that conclusion for spending variance

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I have a question on how to tell if it's favorable or unfavorable.

Can you explain how you would reach that conclusion for spending variance and volume variance if it's favorable or unfavorable?

I don't want just answers, I would like for you to explain why would (For example) direct materials, spending variance, is favorable.

Required: Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)

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