Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,570 9,570 Activity Variances Planning Budget 9,090 Labor-hours (9) Direct labor e $ 179,145 $ 177,045 21,865 Indirect labor + $ $ 1,870 F 1,540 U Utilities + 1.509) 9) 9) 768 U ( 9) ( ( $ 7,400 ( $ ( 80,650 ( 18,880 21,944 4,390 Supplies + 5,066 4,534 Equipment depreciation 0 None 0 None Factory administration + 1.809) Total expense $ 343,984