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

Ray Company
Production Department Flexible Budget Performance Report
For the Month Ended August 31
					Actual Results	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)					9,640						9,160
Direct labor		(q)			$214,250			$212,080
Indirect labor		+	$1.60	(q)		1,564	F	23,004
Utilities	$8,100	+		(q)		1,610	U		1,104	U	29,168
Supplies		+		(q)	5,164			4,604			4,460
Equipment depreciation	$82,400					0	None		0	None
Factory administration	$19,020	+	$1.50	(q)
Total expense					$387,316