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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$).$

$$ Answer is complete but not entirely correct.

$\backslash$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$]]],[$$$,18,900,$$$,1,250,$F$,V$ :$,18,900,700,U,($ $$,17,400],[$Direct Labor,,$29,600,,1,500,$F$,V,25,400,123,U,,25,400],[$Variable Overhead,,$11,650,,1,500,$F$,V,11,400,123,U,$v$,11,400],[$Fixed Overhead,,$14,900,,2,200,U,2,12,700vv,12,700,$None,v$,12,700],[$Total Manufacturing Costs,$$,75,050,$$$,8,150x,$F$,$ :$,66,900,12x,$U$,,66,900]]$