Hello - I need help with the required question. I only need help in "factory administration" and "total expense" ... I have highlighted what I need help with.

Ray Company provided the following excerpts from its Production Department's flexible budget performance report. (Round "rate per hour" answers to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Required: Complete the Production Department's Flexible Budget Performance Report. Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Planning Results Spending Variances Flexible Budget Activity Variances Budget Labor-hours (q) 9,570 9,570 9.090 Direct labor $ 18.50 q) $ 179,145 $ 2,100 U $ 177,045 $ 8,880 U S 168,165 Indirect labor $ 7,510 $ 1.50 q) 19,995 1,870 F 21,865 720 U 21,145 Utilities $ 7,400 $ 1.60 q) 24,252 1,540 U 22,712 768 U 21,944 Supplies $ 1,663 $ 0.30 q) 5.066 532 U 4,534 144 U 4,390 Equipment depreciation S 80.650 80,650 0 None 80,650 0 None 80,650 Factory administration 864 U 18,242 18,880 $ 1.80 q) 34,876 15,770 F 19,106 Total expense $ 343,984 $ 18,072 U $ 325,912 $ 11,376 U $ 314,536