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$],[225$ units$]],\backslash$table$[[$Spending$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$],[225$ units$]],\backslash$table$[[$Volume$],[$Variance$]],\backslash$table$[[$Master Budge$],[200$ units$]]],[$$$,15,500,$At at$,$L$,$$$,14,000],[$Direct Labor,,$26\mathrm{.}200,,,,,22,000],[$Variable Overhead,,$8,250,,,5,,8,000],[$Fixed Overhead,,$11\mathrm{.}500,,,8,,11,000],[$Total Manufacturing Costs,$$,61\mathrm{.}450,,,f,$$$,55,000]]$