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 (.e., zero variance).) Flexible Master Actual Costs 605 units Spending Variance Budget Volume Variance 605 units Budget 200 units $ 17,800 25.800 Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 19,300 30,000 12.050 15,300 76,650 11,800 12.900 $ $ 68,300