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).) Flexible Master Budget 200 units Actual Costs 365 units Volume Variance Spending Variance Budget 365 units 15,400 16,900 $ Direct Material 23,400 9,400 27,600 Direct Labor 9,650 Variable Overhead 11,700 59,900 12,900 Fixed Overhead S $ 67,050 Total Manufacturing Costs