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$],[505$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[505$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,18,300,,,$$$,16,800],[$Direct Labor,,$29,000,,,,,24,800],[$Variable Overhead,,$11,050,,,,,10,800],[$Fixed Overhead,,$14,300,,,,,12,400],[$Total Manufacturing Costs,$$,72,650,,,,$$$,64,800]]$