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).) Spending Variance Flexible Budget 385 units Volume Variance Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs Actual Costs 385 units $ 17,100 27,800 9,850 13,100 67,850 Master Budget 200 units $ 15,600 23,600 9,600 11,800 60,600