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$],[485$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[485$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,18,100,,$m$...,,$$$,16,600],[$Direct Labor,,$28,800,,,,x,,24,600],[$Variable Overhead,,$10,850,,,,,,10,600],[$Fixed Overhead,,$14,100,,,,,,12,300],[$Total Manufacturing Costs,$$,71,850,,,,,$$$,64,100]]$