Saved Homework 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 605 units Spending Variance Flexible Budget 605 units Volume Variance Master Budget 200 units $ 17,800 Direct Material $ 19.300 Direct Labor 30.000 Vanable Overhead 12.050 25,800 11,800 12,900 68,300 Fixed Overhead 15.300 $ Total Manufacturing Costs $ 76.650