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 $V,$lariances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Var,iances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),9,620,,,,,,9,140],[$Direct labor,$(1),,$q$),$$$204,170,,,$$$202,020,,$D$,],[$Indirect labor,$($i$),,+,$$$1\mathrm{.}40,$q$),,2,296,F,21,028,,,],[$Utilities$,(1),$$$7,900,+,,$q$),,1,590,U,,1,008,$U$,27,094],[$Supplies$,($i$),,+,,$q$),5,136,,?,4,584,,,4,440],[$Equipment depreciation,$(,\backslash$table$[[$$$81,90$