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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 265 units Spending Variance Flexible Budget 265 units Volume Variance Master Budget 200 units $ $ Direct Material Direct Labor Variable Overhead Fixed Overhead 15,900 26,600 8,650 11,900 63,050 14,400 22,400 8,400 11,200 56,400 Total Manufacturing Costs $ $