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: 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$[[\backslash$table$[[$Actual$],[$Results$]]],[9,600]],$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,12]]],[$Labor$-$hours $($q$),,,,,,,],[$Direct labor,,,$($q$),$$$,195,130,,,$$$,192,000,,$P$,],[$Indirect labor,,,$+,$$$,1\mathrm{.}20,($q$),,3,028,$F$,19,060,,,],[$Utilities$,$$$,7,700,+,,($q$),,1,570,$U$,,912,$U$,25,028],[$Supplies$,,,+,,($q$),5,108,,$P$,4,564,,,4,420],[$Equipment depreciation,$$,81,400,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,940,+,$$$,1\mathrm{.}10,($q$),,,,,,,],[$Total expense,,,,,,$$,353,420,,,,,,]]$