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 varlance).) Actual Costs 285 units Spending Variance Flexible Budget 285 units Volume Vanance $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 18.100 26,800 8,850 12,100 03,850 Master Budget 200 units $ 14,800 22,800 8.800 11.300 $ 57.100 $