(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie., zerc variance).) Actual Costs Spending 525 units Variance Flexible Budget 525 units Volume Variance Master Budget 200 units 35:11 Direct Material $ 18,500 $ 17,000 Direct Labor 29,200 25,000 Variable Overhead 11,250 11,000 Fixed Overhead 14,500 12,500 Total Manufacturing Costs $ 73,450 S 65,500 nces