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 505 units Spending Variance Flexiblo Budget 505 units Volume Variance $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 18,300 29,000 11,050 14,300 72,650 Master Budget 200 units $ 16,800 24,800 10,800 12,400 $ 64,800 $