Ray Company provided the following excerpts from its Production Department$$s flexible budget performance report.

Required:

Complete the Production Department$$s Flexible Budget Performance Report.

Note: 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. Round "rate per hour" answers to $2$ decimal places. $\backslash$table$[[$Ray Company$],[$Production Department Flexible Budget Performance Report$],[$For the Month Ended August $31],[,,,,,,,\backslash$table$[[$Actual$],[$Results$]],$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,070]]],[$Labor$-$hours $($q$),,,,,,,],[$Direct labor,,,$($q$),$$$,169,205,,,167,125,,,],[$Indirect labor,,,$+,,1\mathrm{.}60,($q$),,,1,474,$F$,22,770,,,],[$Utilities$,$$$,7,200,+,,,($q$),,,1,520,$U$,,672\backslash$cup $,19,898],[$Supplies$,,,+,,,($q$),,5,038,,,4,514,,|,4,370],[$Equipment depreciation,$$,80,150,,,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,840,+,,1\mathrm{.}60,($q$),,,,,,,,],[$Total expense,,,,,,,,$330,689,,,,,,]]$