Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero varia Actual Costs 345 units Spending Variance Flexible Budget 345 units Volume Variance Direct Material $ Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 16,700 $ 27,400 9,450 12,700 66,250 $ 9,520 F 12,620 F 6,420 F 7,310 F 35,870 Master Budget 200 units $ 15,200 23,200 9,200 11,600 $ 59,200 $