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 425 units Spending Variance Flexible Budget 425 units Volume Variance Master Budget 200 units Direct Material $ $ Direct Labor 17,500 28,200 10,250 13,500 69,450 16,000 24,000 10,000 Variable Overhead 12,000 Fixed Overhead Total Manufacturing Costs $ $ 62,000