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$],[545$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[545$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,18,700,,$grad,,,$$,17,200],[$Direct Labor,,$29,400,,,,,,25,200],[$Variable Overhead,,$11,450,,,,,,11,200],[$Fixed Overhead,,$14,700,,,,,,12,600],[$Total Manufacturing Costs,$$,74,250,7,,,?,$$$,66,200]]$