Ray Company provided the following excerpts from its Production Department's 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 Planning FlexibleActivity VariancesBudge Actual Results Spending Vari Labor-hours (q) 9,610 9,130 Direct labor Indirect labor Utilities Supplies Equipment depreciation81,650 Factory administration18,960 Total expense 4) $ 199,145 S 197,005 S 20,043 $ 2,662 F $1,580 U 1.30 9) 7,800+ q) q)$5,122 26,060 4,430 960 U 4,574$ 144 0 None 0 None 1.20 Q) $ 361,120