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 545 units Spending Variance Flexible Budget 545 units Volume Variance Master Budget 200 units Direct Material $ $ Direct Labor Variable Overhead 18,700 29,400 11,450 14,700 74,250 17,200 25,200 11,200 12,600 66,200 Fixed Overhead Total Manufacturing Costs $ $