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 505 units Spending Variance Flexible Budget 505 units Volume Variance Master Budget 200 units Direct Material $ 18,300 $ 16,800 Direct Labor 29,000 24,800 Variable Overhead 11,050 10,800 Fixed Overhead 14,300 12,400 Total Manufacturing Costs $ 72,650 $ 64,800