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. (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.) Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Results Labor-hours (q) 9,500 Spending Variances 195 Flexible Budget Activity Variances Planning Budget 9,020 Direct labor (a) $ 145,530 $ 142,500 Indirect labor + $ 1.10 (a) 3,304 F 17,890 Utilities $6,700+ (a) 1,470 U 432 U 14,818 Supplies + (a) 4,968 4,464 4,320 Equipment depreciation $ 0 None 0 None 78,900 Factory administration $ $ 18,740 1.10 (a) Total expense $ 288,734