Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero verlance).) Actual Costs 525 units Spending Variance Flexible Budget 525 units Volume Variance Master Budget 200 units $ 18,500 $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 29,200 11,250 17.000 25.000 11,000 12.500 65.500 14,500 73,450 $ $ F U None