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).) Flexible Budget 485 units Spending Variance Master Budget 200 units Actual Costs 485 units Volume Variance Direct Material U 18,100 $ 16,600 Direct Labor F U 28,800 24,600 Variable Overhead Fixed Overhead 10,850 10,600 None U 14,100 12,300 Total Manufacturing Costs U 71,850 64,100