Ray Company provided the following excerpts from its Production Department's flexible budget performance report. $($Round "rate per hour" answers to $2$ decimal places. 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.$)$

Required:

Complete the Production Department's Flexible Budget Performance Report.

$\backslash$table$[[$Ray Gompany$],[$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$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),,,,,,9,660,,,9,660,,,9,180],[$Direct labor,$(1),$$$23\mathrm{.}00,$q$),,,$$$224,370,$$$,2,190,U,$$$222,180,$$$11,040,U,211,140],[$Indirect labor,$(],$$$7,600,+,$$$1\mathrm{.}50,$q$),22,090,1,960,$F$,22,090,720,U,21,370],[$Utilities$,(,$$$8,300,+,,$q$),,1,630,U,,1,200,U,31,250],[$Supplies$,($l$),,+,,$q$),5,192,,[,4,624,,$U$,4,480],[$Equipment depreciation,$(,\backslash$table$[[\backslash$table$[[$$$2,900$