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 425 units Spending Variance Flexible Budget 425 units Volume Variance Master Budget 200 units Direct Material $ 17,500 $ 16,000 Direct Labor 28,200 24,000 Variable Overhead 10,250. 10,000 Fixed Overhead 13,500. 12,000 Total Manufacturing Costs $ 69,450 $ 62,000