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$[[\backslash$table$[[$Actual$],[$Results$]]],[99,510]]\},$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,030]]],[$Labor$-$hours $($q$),,,,],[$Direct labor,,,$($q$),$$$,150,445,,,$$$,147,405,,,],[$Indirect labor,,,$+,$$$,1\mathrm{.}20,($q$),,,2,938,F,18,862,,,],[$Utilities$,$$$,6,800,+,,($q$),,,1,480,$U$,,480,$u$,15,830],[$Supplies$,,,+,,($q$),,4,982,,,4,474,,,4,330],[$Equipment depreciation,$$,79,150,,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,760,+,$$$,1\mathrm{.}20,($q$),,,,,,,,],[$Total expenses,,,,,,,$297,293,,,,,,]]$