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$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,180]]],[$Labor$-$hours $($q$),,,,9,660,,,,],[$Direct labor,,,q$),$$$224,370,,.,$$$222,180,,!,],[$Indirect labor,,,$+,$$$1\mathrm{.}50,$q$),1,960,$F$,22,090,,,],[$Utilities$,(,$$$8,300,+,,$q$),,1,630,$U$,,1,200,$U$,31,250],[$Supplies$,,,+,,$q$),5,192,,$T$,4,624,,,4,480],[$Equipment depreciation,$(,\backslash$table$[[$$