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 (1.e., zero variance).) Spending Varianco Flexible Budget 325 units Volume Variance Master Budget 200 units $ Actual Costs 325 units $ 16,500 27,200 9,250 12,500 $ 65.450 15,000 23,000 Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 9,000 11,500 58,500 5