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 625 units Spending Variance Flexible Budget 625 units Volume Variance Master Budget 200 units Direct Material $ Direct Labor 19,500 30,200 12,250 18,000 26,000 12,000 Variable Overhead Fixed Overhead 15,500 13,000 Total Manufacturing Costs $ 77,450 69,000