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$).$

$\backslash$table$[[$Direct Material,$\backslash$table$[[$Actual Costs$],[305$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[305$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,16,300,,,$$$,14,800],[$Direct Labor,,$27,000,,,,,22,800],[$Variable Overhead,,$9,050,,,,,8,800],[$Fixed Overhead,,$12,300,,,?,,11,400],[$Total Manufacturing Costs,$$,64,650,,,,$$$,57,800]]$