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$],[325$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[325$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,16,500,,$T$,$$$,15,000],[$Direct Labor,,$27,200,,,,,23,000],[$Variable Overhead,,$9,250,,,,,9,000],[$Fixed Overhead,,$12,500,,,,,11,500],[$Total Manufacturing Costs,$$,65,450,,,,$$$,58,500]]$