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 (.e., zero variance).) Actual Costs 265 units Spending Variance Flexible Budget 265 units Volume Variance Master Budget 200 units 14.400 22.400 Direct Material Direct Labor Variable Overhead Fixed Overhead Total Manufacturing Costs 15,9001 26,600 8,650 11,900 63,050 8.400 11,200 56,400 $