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 245 units	Spending Variance		Flexible Budget 245 units	Volume Variance		Master Budget 200 units
Direct Material	$15,700						$14,200
Direct Labor	26,400						22,200
Variable Overhead	8,450						8,200
Fixed Overhead	11,700						11,100
Total Manufacturing Costs	$62,250						$55,700