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 365 units Spending Variance Flexible Budget 365 units Volume Variance Master Budget 200 units Direct Material $ 16,900 $ 15,400 Direct Labor 27,600 23,400 Variable Overhead 9,650 9,400 Fixed Overhead 12,900 11,700 Total Manufacturing Costs $ 67,050 59,900