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).) oints Actual Costs 265 units Spending Variance Flexible Budget 265 units Volume Variance Master Budget 200 units Direct Material $ $ Print 15,900 26,600 14,400 22,400 Direct Labor References Variable Overhead 8,400 8,650 11,900 Fixed Overhead 11,200 56,400 Total Manufacturing Costs $ 63,050