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 385 units Variance Flexible Budget 385 units Volume Master Budget Variance 200 units Direct Material $ 17,100 $ 15.600 Direct Labor 27,800 23,600 Variable Overhead 9.850 9.600 Fixed Overhead 13.100 11.800 Total Manufacturing Costs $ 67.850 60,600