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 Spending 545 units Vationce Flexible Budget 545 units Volume Variance Master Budget 200 units Direct Material $ 18,700 $ 17,200 Direct Labor 29,400 25,200 Variable Overhead 11,450 11,200 Fixed Overhead 14.700 12.600 Total Manufacturing Costs $ 74,250 $ 66,200