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).) Spending Variance Flexible Budget 265 units Volume Variance Master Budget 200 units $ Actual Costa 265 units $ 15,900 26,600 8,650 11.900 $ 63,050 Direct Material Direct Labor Variable Overhand Fixed Overhead Total Manufacturing Costs F F U U None U 14.400 22,400 8.400 11.200 56.400 0 $