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 (Le.. zero variance) Actual Costs Spending Variance Flexible Budu 505 units Volim Varance Master Budget 200 units S S Direct Material Direct Labor Variable Overhead Food Overhead Total Manufacturing Couts 18,300 29.000 11.050 14300 72650 16.800 24800 10.800 12.400 64800 $