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$],[265$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[265$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,15,900,,$p$,$$$,14,400],[$Direct Labor,,$26,600,,,?,,22,400],[$Variable Overhead,,$8,650,,,,,8,400],[$Fixed Overhead,,$11,900,,$i$,,,11,200],[$Total Manufacturing Costs,$$,63,050,,,,$$$,56,400]]$