Ray Company provided the following excerpts from its Production Department's Flexible budget.

Complete the Production Department's Bu get Labor-hours (q) Direct labor 179,145 Indirect labor Utilities Supplies le Performance Report Ray Compa Production Department Flexible Budget Performance Report For the Month Ended August 31 Flexible Bud t Activity Variances q) S 7 ,400 + 80,650 18,880 s s 1.50 1.80 s q) q) q) q) s Actual Its 9,570 5,066 343,984 Spending Variances 1,870 F 1,540 Ll None s 177,045 21,865 768 U 4,534 0 None Planning ud t 9,090 21,944 4,390 Equipment depreciation Factory administration Total expense