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 325 units Spending Variance Flexible Budget 325 units Volume Variance Master Budget 200 units Direct Material $ 16,500 $ 15,000 Direct Labor 27,200 23,000 Variable Overhead 9,250 9,000 Fixed Overhead 12,500 11,500 Total Manufacturing Costs $ 65,450 $ 58,500