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 (.e., zero variance).) Spending Variance Flexible Budget 425 units Volume Variance Master Budget 200 units Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs Actual Costs 425 units 17.500 28,200 10.250 13,500 69,4501 16.000 24,000 10,000 12,000 62,000