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bleason Guitars produces acoustic guitars. The table below contains budget and actual information for the mont of June: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" or no effect (i.e., zero variance).) Spending Variance Flexible Budget 225 units Volume Variance Master Budget 200 units Actual Costs 225 units $ 15,500 26,200 $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 14,000 22,00 8,00 11,00 55,00 11,500 61,450 $