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.$)$

$\backslash$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 Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,040]]],[$Labor$-$hours $($q$),9,520,,,,],[$Direct labor,$$16\mathrm{.}00,($q$),$$$154,370,,,$$$152,320,,,],[$Indirect labor,,$+,$$$,1\mathrm{.}30,($q$),,2,572,$F$,19,836,,\},],[$Utilities$,$$$6,900,+,,($q$),,1,490,$U$,,528,$U$,16,844],[$Supplies$,,+,,($q$),4,996,,,4,484,,|,4,340],[$Equipment depreciation,$\backslash$table$[[$$$19,400]],,,,,0,$None,,$0,$None,$],[$Factory administration,$\backslash$table$[[],[18,780]],+,$$$,1\mathrm{.}30,($q$),,,,,,,],[$Total expense,,,,,$$304,868,,,,,,]]$