Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: (Indica 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 Volume Master Budget 225 units Variance Variance 200 units 225 units $ 14,000 Direct Material $ 15,500 22,000 Direct Labor 26,200 8,000 Variable Overhead 8,250 Fixed Overhead 11,500. 11,000 Total Manufacturing Costs $ $ 55,000 61,450