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 345 units Spending Variance Flexible Budget 345 units Volume Variance Master Budget 200 units $ $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 16,700 27,400 9,450 12,700 66,250 15,200 23,200 9,200 11,600 59,200 $ $