Saved E9-3 (Algo) Preparing a Flexible Budget Performance Report [LO 9-2] 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., zer variance). Actual Costs Spending Flexible Budget Volume Master Budget 385 units Variance Variance 200 units 385 units Direct Material $ 17,100 $ 15,600 Direct Labor 27,800 23,600 Variable Overhead 9,850 9,600 ces Fixed Overhead 13,100 11,800 Total Manufacturing Costs $ 67,850 $ 60,600