Ray Company provided the following excerpts from its Production Department's flexible budget performance report.

Required:

Complete the Production Department's Flexible Budget Performance Report.

Note: 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. Round "rate per hour" answers to $2$ decimal places.

$\backslash$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$]]],[$Labor$-$hours $($q$),,9,510,,,,,9,510,,,,,9,030],[$Direct labor,$$,15\mathrm{.}50,($q$),$$$,150,445,$$$,3,040,,$$$,147,405,$$$,7,440,,$$$,139,965],[$Indirect labor,$$,7,450,+,$$$,1\mathrm{.}20,($q$),,15,924,,2,938,F,,18,862,,576,$U$,,18,286],[$Utilities$,$$$,6,800,+,,,($q$),,14,830,,1,480,$U$,,16,310,,480,$U$,,15,830],[$Supplies$,,,+,,,($q$),,4,982,,,\frac{?}{\text{b}\text{a}\text{r}}(F),,4,474,,,,,4,330],[$Equipment depreciation,$$,79,150,,,,,,,,0,$None,,,,$0,$None,,$],[$Factory administration,$$,18,760,+,$$$,1\mathrm{.}20,($q$),,,,,\frac{?}{\text{b}\text{a}\text{r}}(F),,,,,,,],[$Total expenses,,$297,293,,,\frac{?}{\text{b}\text{a}\text{r}}(F),,,,,,,]]$