Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: Note: 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 Spending 585 units Variance Flexible Budget 585 units Volume Variance Master Budget 200 units Direct Material Direct Labor $ 19,100 $ 17,600 29,800 25,600 Variable Overhead 11,850 11,600 Fixed Overhead 15,100 12,800 Total Manufacturing Costs $ 75,850 $ 67,600