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 445 units Spending Variance Volume Variance Master Budget 200 units $ $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 17,700 $ 28,400 10.450 13.700 15,500 F 26.200U 8,250 F 11,500 IU 61,450U Flexible Budget 445 units $ 15,750 $ 24,750 9,000 11,000 1,750 U 2,750U 1,000U 0 None 5,500 16.200 24.200 10.200 12.100 62.700 $ 70,250 $ $ 60,500 $ $