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 245 units spending variance flexible budget 245 units volume variance Master budget 200 units

direct material 15,700 14,200

direct labor 26400 22,200

variable overhead 8450 8,200

fixed overhead 11,700 11,100

total manufacturing overhead 62250 55,700