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 445 units Spending Variance Flexible Budget Volume Master Budget Variance 200 units 445 units Direct Material $ 17,700 $ 16,200 Direct Labor 28,400 24,200 Variable Overhead 10,450 10,200 Fixed Overhead 13,700 12,100 Total Manufacturing Costs $ 70,250 $ 62,700