Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: (Indicat the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Actual Costs 445 units Spending Variance Flexible Budget 445 units Volume Variance Master Budget 200 units Direct Material $ 17,700 $ Direct Labor 28.400 16,200 24,200 10.200 12,100 10.450 Variable Overhead Fixed Overhead Total Manufacturing Costs 13,700 70,250 $ 62,700