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).) Actual Costs 365 units Spending Variance Flexible Budget 365 units Volume Variance Master Budget 200 units Direct Material $ 16,900 $ 15,400 Direct Labor 27,600 9,650 23,400 9,400 Variable Overhead Fixed Overhead 12,900 67,050 11,700 59,900 Total Manufacturing Costs $