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. $($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$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,110]]],[$Labor$-$hours $($q$),,,,,9,590,,,],[$Direct labor,,$($q$),,,$$$190,125,,,$$$187,005,$P$,],[$Indirect labor,$3,+,$$$,1\mathrm{.}10,($q$),,3,394,F,18,079,\text{'},],[$Utilities$,$$$7,600,+,,($q$),,1,560,$U$,,864U,23,998],[$Supplies$,,+,,($q$),5,094,,1,4,554,1,4,410],[$Equipment depreciation,$${?}_{81,150},,,,,0,$None,,$0$ None,$],[$Factory administration,$\backslash$table$[[$$$18,920$