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.) 8 Answer is not complete. Labor-hours (q) 9.670 9,670 9 9,190 Direct labor (q) $229,445 $ 2,200 0 U o $ 227,245 u 9 Indirect labor + $ 1.60 (q) 21.433 0 1,594 F 23,032 u 0 Utilities $8,400 + (q) 35,132 0 1,640 u 33,542 9 1.248 U 32,294 Supplies + (q) 5,206 U 0 4,634 u 9 4,490 Equipment $ depreciation 33.150 63.150 0 0 None 83,150 0 0 None 83,150 0 . . . $ Factory administration 19,030 + $ 1.80 (q) F o u Q Total expense $ 409,627 U 0 U o