Ray Company provided the following excerpts from its Production Departments 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 Departments Flexible Budget Performance Report.

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,600 9,600 Activity Variances Planning Budget 9,120 Labor-hours (9) Direct labor a) $ 195,130 $ 9,600 F $ 182,400 $ 192,000 $ 19,060 Indirect labor + ( ( $ 7,700 3,130 F 3,028 F 1,570 U $ 1.209) q) Utilities + 9) 912 U 25,028 Supplies + 9) 5,108 4,564 4,420 Equipment depreciation ( $ 81,400 0 None 0 None Factory administration ( + 18,940 $ 1.109) Total expense $ 353,420