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: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero varlance$).$ 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 $31],[8.,,,,,,$Actual Results,Spending Variances,Flexible Budget,Activity Variances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),,,,,,,9,520,,,,,,9,040],[$Direct labor,$$,23\mathrm{.}00,($q$),,,$$$,154,370,,,$$$5152,320,,,],[$Indirect labor,,,$+,$$ $1\mathrm{.}30,($q$),,,2,572,$F$,19,836,,,],[$Utilities$,$$$,6,900,+,,($q$),,,1,490,$U$,,528,$U$,16,844],[$Supplies$,,,+,,($q$),,4,996,,,4,484,,,4,340],[$Equipment depreciation,$$,79,400,,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,780,+,$$$,1\mathrm{.}30,($q$),,,,,,,,],[$Total expenses,,,,,,$$,304,868,,,,,,]]$