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 465 units Spending Variance Flexible Budget 465 units Volume Variance Master Budget 200 units S $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 17,900 28,600 10,650 13,900 71,050 16,400 24,400 10,400 12,200 63,400 $ $