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 285 units Spending Variance Flexible Budget 285 units Volume Variance Master Budget 200 units Direct Material Direct Labor Variable Overhead 16,100 26,800 8,850 12,100 63,850 14,600 22,600 8,600 11,300 57,100 Fixed Overhead Total Manufacturing Costs $ $