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 variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Flexible Master Budget Actual Costs Spending Variance Volume Budget 385 units 385 units Variance 200 units Direct Material 17,100 15,600 Direct Labor 27,800 23,600 9,850 Variable Overhead 9,600 Fixed Overhead 13,100 11,800 Total Manufacturing Costs $ 67,850 60,600 U None L