Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfevorable, and "None" for no effect (l.e., zero varlance).) Flexible Budget 465 units Actual Costs Volume Spending Variance Master Budget 200 units 465 units Variance Direct Matarial 17,000 18,400 Direct Labor Variable Overhead 28,600 24,400 10,050 10,400 Fixed Overhead 12,000 12,200 Total Manufacturing Costs 71,050 63.400