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 V$,/$ariances$,\backslash$table$[[$Flexible$],[$Budget$]],$Activity Vari,iances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),9,560,,,,,,9,080],[$Direct labor,,,$(q),$$$,174,170,,$r$,$$$172,080,,?,],[$Indirect labor,,,$+,$$$,1\mathrm{.}70,($q$),,1,108,F,23,752,,.,],[$Utilities$,$$$,7,300,+,,($q$),,1,530,U,,720,U,20,920],[$Supplies$,,,+,,($q$),5,052,,,4,524,,+,4,380],[$Equipment depreciation,$$,80,400,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,860,+,$$$,1\mathrm{.}70,($q$),,,,,,,],[$Total expense,$$339,328,,,,,,]]$