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 Coats 305 units Spending Varianco Flexible Budget 365 units Volume Variance Master Budget 200 units $ 16,900 27,600 $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 9.650 15,400 23.400 9,400 11,700 59,900 12.900 67,050 $ $