\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{14}{|c|}{ Ray Company } \\ \hline \multicolumn{14}{|c|}{ Production Department Flexible Budget Performance Report } \\ \hline \multicolumn{14}{|c|}{ For the Month Ended August 31} \\ \hline & & & & & & & \begin{tabular}{l} Actual \\ Results \end{tabular} & \multicolumn{2}{|c|}{ Spending Variances } & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & \multicolumn{2}{|c|}{ Activity Variances } & \multirow{2}{*}{\begin{tabular}{l} Planning \\ Budget \\ 9,060 \end{tabular}} \\ \hline Labor-hours (q) & & & & & & & 9,540 & & & . & & & \\ \hline & & & & & & & & & & & & & + \\ \hline Direct labor & 1 & & q) & & & & $164,250 & 1 & P & $162,180 & & F & \\ \hline Indirect labor & (1) & & + & $ & 1.50 & q) & - & 1,840 & F & 21,790 & & & \\ \hline Uthities & 1 & $7,100 & + & & & a) & & 1,510 & u & & 624 & u & 18,878 \\ \hline Supplies & (1) & & + & & & a) & 5,024 & +1 & P & 4,504 & & P & 4,360 \\ \hline Equipment depreciation & () & 79,900 & ) & & & & & 0 & None & & 0 & None & \\ \hline Factory administration & 1 & $18,820 & + & $1 & 1.50 & a) & & & & & & & \\ \hline Total expense & & & & & & & $322,066 & & & & & & \\ \hline \end{tabular}