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 Company$],[$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$],[9,170]]],[$Labor$-$hours $($q$),,,,,,9,650,,,,,],[$Direct labor,$(,,$q$),,,$$$,219,305,,$Y$,$$$,217,125,,$Y$,],[$Indirect labor,$(,,+,$$$1\mathrm{.}70,$q$),,1,198,F,23,995,,,],[$Utilities$,(,$$$8,200,+,,$q$),,1,620,U,,1,152,U,30,208],[$Supplies$,(1),,+,,$q$),5,178,,$L$,4,614,,,4,470],[$Equipment depreciation,$1,\backslash$table$[[\backslash$table$[[$$$82,650$