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 305 units Spending Variance Flexible Budget 305 units Volume Variance Master Budget 200 units Direct Material $16,300 $14,800 Direct Labor 27,000 22,800 Variable Overhead 9,050 8,800 Fixed Overhead 12,300 11,400 Total Manufacturing Costs $64,650 $57,800

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 305 units Spending Variance Flexible Budget 305 units Volume Variance Master Budget 200 units Direct Material $ $ 16,300 27,000 14,800 22,800 Direct Labor Variable Overhead 9,050 8,800 Fixed Overhead 12,300 11,400 Total Manufacturing Costs $ 64,650 $ 57,800