Ray Company provided the following excerpts from its Production Departments flexible budget performance report.

Required: Complete the Production Departments Flexible Budget Performance Report.

Ray Company
Production Department Flexible Budget Performance Report
For the Month Ended August 31
						Actual Results	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)						9,590						9,110
Direct labor	(		q)			$190,125			$187,005
Indirect labor	(		+	$1.10	q)		3,394	F	18,079
Utilities	(	$7,600	+		q)		1,560	U		864	U	23,998
Supplies	(		+		q)	5,094			4,554			4,410
Equipment depreciation	(	$81,150	)				0	None		0	None
Factory administration	(	$18,920	+	$1.00	q)
Total expense						$344,736