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 Direct Labor Variable Overhead Fbced Overhead Total Manufacturing Costs 15,700 26.400 8,450 11,700 62,250 14,200 22 200 8,200 11,100 55,700 $ S