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. $($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.$)$Ray Company

Production Department Flexible Budget Performance Report

For the Month Ended August $31$

$\backslash$table$[[$Labor$-$hours $($q$),\backslash$table$[[\backslash$table$[[$Actual$],[$Results$]]],[9,620]],$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,140]]],[,,,],[$Direct labor,,$($q$),,,,$$$204,170,,,$$$202,020,,,],[$Indirect labor,,$+,$$$,1\mathrm{.}40,($q$),,2,296,F,21,028,,,],[$Utilities$,$$$7,900,+,,,($q$),,1,590,$U$,,1,008,$U$,27,094],[$Supplies$,,+,,,($q$),5,136,,,4,584,,,4,440],[$Equipment depreciation,$\backslash$table$[[$$