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 (ie, zero variance).) Actual Costs 245 units Spending Variance Flexible Budget 245 units Volume Variance $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 15,700 28,400 3.450 11.700 62 250 Master Budget 200 units $ 14,200 22 200 8,200 11.100 $ 55.700 $