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$.,$ ze variance$).$

$\backslash$table$[[$Direct Material,$\backslash$table$[[$Actual Costs$],[605$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[605$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,19,300,$$$,34,545F,$$$,53,845,,$$$,17,800],[$Direct Labor,,$30,000,,48,045F,,78,045,$t$-,,25,800],[$Variable Overhead,,$12,050,,23,645F,,35,695,,,11,800],[$Fixed Overhead,,$15,300,,2,400U,,12,900,,,12,900],[$Total Manufacturing Costs,$$,76,650,,F,$$$,180,485,$p$,$$$,68,300]]$