Please include how you got to the answer, I am really trying to understand the process. Thank you!

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 505 units Spending Variance Flexible Budget 505 units Volume Variance Master Budget 200 units Direct Material $ $ 16,800 24,800 Direct Labor 18,300 29,000 11,050 14,300 Variable Overhead Fixed Overhead 10,800 12,400 64,800 Total Manufacturing Costs $ 72,650 $