Ray Company provided the following excerpts from its Production Departments flexible budget performance report. Required: Complete the Production Departments Flexible Budget Performance Report. (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.)

Labor-hours (q) Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory administration Total expense $ 7,500 $ 80,900 18,900 $ Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Results Spending Variances Flexible Budget 9,580 (q) $ 185,130 $ 182,020 1.00 (q) 3,760 F 17,100 (9) 1,550 U (q) 5,080 4,544 $ 1.90 (9) $ 345,648 + $ + + + 0 None Activity Variances 816 U 0 None Planning Budget 9,100 22,970 4,400