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 225 units Spending Variance Flexible Budget 225 units Volume Variance Master Budget 200 units Direct Material $ $ 15,500 26,200 14,000 22.000 Direct Labor Variable Overhead 8,250 8,000 Fixed Overhead 11,000 11,500 61,450 Total Manufacturing Costs $ $ 55,000