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 405 units	Spending Variance		Flexible Budget 405 units	Volume Variance		Master Budget 200 units
Direct Material	$17,300						$15,800
Direct Labor	28,000						23,800
Variable Overhead	10,050						9,800
Fixed Overhead	13,300						11,900
Total Manufacturing Costs	$68,650						$61,300