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.) Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Spending Variances Flexible Budget Activity Variances Planning Results Budget Labor-hours (q) 9,590 9,520 9,110 Direct labor $ 19.64 (q) $ 190, 125 187,005 Indirect labor + $ 1.10 (q) 3,394 F 18,079 Utilities $ 7,600 + (q) 1,560 U 864 U 23,998 Supplies + (q) 5,094 4,554 4,410 Equipment depreciation $ 0 None 81, 150 0 None Factory administration $ + $ 18,920 1.00 (q) Total expense $ 344,736 F m