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).) X Answer is complete but not entirely correct. Actual Costs 625 units Spending Variance Flexible Budget 625 units Volume Variance Master Budget 200 units $ 18,000 Direct Material $ 19,500 $ 56,250 $ 38,250 U Direct Labor 55,250 U 30,200 12,250 15,500 81,250 37,500 Variable Overhead $ (36,750) F (51,050) F (25,250) F (25,125) X F $ XF (138,175) 25,500 U 27,625 X U 26,000 12,000 13,000 Fixed Overhead 40,625 X Total Manufacturing Costs 77,450 $ 215,625 $ 146,625 U 69,000