Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Performance reports are prepared monthly for each department. The planning budget and flexible budget for the Production Department are based on the following formulas, where q is the number of labor-hours worked in a month:

	Cost Formulas
Direct labor	$16.50q
Indirect labor	$4,800 + $1.90q
Utilities	$5,500 + $0.70q
Supplies	$1,300 + $0.30q
Equipment depreciation	$18,300 + $2.90q
Factory rent	$8,000
Property taxes	$2,800
Factory administration	$13,300 + $0.90q

The Production Department planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below:

	Actual Cost Incurred in March
Direct labor	$	67,620
Indirect labor	$	11,960
Utilities	$	8,830
Supplies	$	2,770
Equipment depreciation	$	29,900
Factory rent	$	8,400
Property taxes	$	2,800
Factory administration	$	16,310

Ray Company provided the following excerpts from its Production Departments 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 Departments Flexible Budget Performance Report.