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 605 units Spending Variance Flexible Budget 605 units Volume Variance Master Budget 200 units Direct Material $ 19,300 $ 17,800 Direct Labor 30,000 25,800 Variable Overhead 12,050 11,800 Fixed Overhead 15,300 12,900 Total Manufacturing Costs $ 76,650 $ 68,300