Labor-hours (q) Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Results Spending Variances Flexible Budget Activity Variances Planning Budget 9,580 9,100 Direct labor q) $ 185,130 $ 182,020 Indirect labor ( + $ 1.00 q) Utilities ($7,500 + q) 3,760 F 1,550 U 17,100 816 U 22,970 Supplies ( + q) 5,080 4,544 4,400 $ Equipment depreciation ( 0 None 0 None 80,900 $ Factory administration + $ 1.90 q) 18,900 Total expense $ 345,648