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 605 units Spending Variance Flexible Budget 605 units Volume Variance Master Budget 200 units Direct Material $ $ Direct Labor Variable Overhead 19,300 30,000 12,050 15,300 76,650 17,800 25,800 11,800 12,900 68,300 Fixed Overhead Total Manufacturing Costs $ $