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 Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 16,300 27,000 9,050 12,300 64,650 14,800 22,800 8,800 11,400 57,800 $ $