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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 (1.e., zero variance).) Actual Costs 325 units Spending Variance Flexible Budget 325 units Volume Variance Master Budget 200 units $ $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 16,500 27,200 9,250 12,500 65,450 15,000 23,000 9,000 11,500 58,500 $ $