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$[[$Actual$],[$Results$]],$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Va$],[$Labor$-$hours $($q$),,9,670,,,],[$Direct labor,,,$($q$),$$$,229,445,,,$$$,227,245,],[$Indirect labor,,,$+,1\mathrm{.}60,($q$),,,1,594,$F$,23,082,],[$Utilities$,$$$,8,400,+,,($q$),,,1,640,$U$,,1,24i$