E9-3 (Algo) Preparing a Flexible Budget Performance Report [LO 9-2] Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance).) Actual Costs 425 units Spending Variance Flexible Budget 425 units Volume Variance Master Budget 200 units Direct Material S 17,500 S 16.000 Direct Labor 28,200 24,000 Variable Overhead 10,250 10.000 Fixed Overhead 13,500 12.000 Total Manufacturing Costs S 69.450 S 62.000