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 465 units Spending Variance Flexible Budget 465 units Volumo Variance Master Budget 200 units Direct Material S 17,900 $ 16,400 Direct Labor 28,600 24,400 Variable Overhead 10,650 10,400 Fixed Overhead 13,900 12,200 Total Manufacturing Costs $ 71,050 $ 63,400