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 245 units Spending Variance Flexible Budget 245 units Volume Variance Master Budget 200 units Direct Material $ 15,700 $ Direct Labor Variable Overhead 26,400 8,450 11,700 62,250 14,200 22,200 8,200 11,100 55,700 Fixed Overhead Total Manufacturing Costs