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