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 (l.e., zero variance)) Actual Costs 465 units Spending Variance Flexible Budget 465 units Volume Variance Master Budget 200 units $ $ Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 17,900 28,600 10.650 13,900 71,050 16,400 24.400 10.400 12,200 63,400 $ $