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$],[565$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[565$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,18,900,+,,$$$,17,400],[$Direct Labor,,$29,600,,,,,25,400],[$Variable Overhead,,$11,650,,,,,11,400],[$Fixed Overhead,,$14,900,,,,,12,700],[$Total Manufacturing Costs,$$,75,050,,,,$$$,66,900]]$