Required: Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June: Note: 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 625 units Spending Variance Flexible Budget Volume Master Budget Variance 200 units 625 units Direct Material $ 19,500 $ 18,000 Direct Labor 30,200 26,000 Variable Overhead 12.250 12.000 Fired Overhead 15,500 13,000 Total Manufacturing Costs $ 77,450 S 69,000