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 Spending Flexible Budget 405 units Variance Volume Variance Master Budget 200 units 405 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