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$],[625$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[625$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,19,500,,,$$$,18,000],[$Direct Labor,,$30,200,,,,,26,000],[$Variable Overhead,,$12,250,,2,,,12,000],[$Fixed Overhead,,$15,500,,,,,13,000],[$Total Manufacturing Costs,$$,77,450,,,,$$$,69,000]$