$1$ E$9-3($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$.,$ zero variance$).$

$\backslash$table$[[$Direct Material,$\backslash$table$[[$Actual Costs$],[565$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[565$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budget$],[200$ units$]]],[$$$,18,900,,,$$$,17,400],[$Direct Labor,,$29,600,,,,,25,400],[$Variable Overhead,,$11,650,$C$,,,,11,400],[$Fixed Overhead,,$14,900,?,,,,12,700],[$Total Manufacturing Costs,$$,75,050,9,,,$$$,66,900]]$