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 veriance).) Flexible Budget 585 units Master Budget 200 units Actual Costs 585 units Spending Variance Volume Variance Direct Material S 19,100 17,600 29,800 Direct Labor 25,600 Variable Overhead 11,600 11,850 Fixed Overhead 12,800 15.100 75,850 Total Manufacturing Costs 67,600 S S