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.)

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Results Flexible Activity Variances Budget Planning Budget Spending Variances Labor-hours (q) 9,650 9,170 Direct labor Indirect labor Utilities Supplies Equipment depreciation ( Factory administration Total expense q) $ 219,305 $ 217,125 $ 1,198 F $ 23,995 1.70 9 8,200+ S1,152 U 144 30,208 4,470 q) $ 1,620 U q) 5,178 4,614S 0 None 0 None on19,040 1.60 9 $ 396,080