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.)

Required:

Complete the Production Departments Flexible Budget Performance Report.

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Spending Variances Results Budget 9,670 Activity Variances Planning Budget 9,190 Labor-hours (9) Direct labor q) $ 229,445 $ 227,245 23,082 Indirect labor + $ 1.60 q) 1,594 F 1,640 U Utilities $ 8,400 + 1,248 U 32,294 4,490 + 9) 5,206 4,634 Supplies Equipment depreciation Factory administration 0 None 0 None ( $83,150) $19,080 + $ 1.80 9) Total expense $ 409,627