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$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),,,,9,520,,,,,,9,040],[$Direct labor,,,q$),$$ $154,370,,$T$,$$$,152,320,,$P$,],[$Indirect labor,$(,,+,$$$1\mathrm{.}30,$q$),,2,572,F,19,836,,$r$,],[$Utilities$,,$$$6,900,+,,$q$),,1,490,$U$,,528,$U$,16,844],[$Supplies$,,,+,,$q$),4,996,,,4,484,,,4,340],[$Equipment depreciation,$(,\backslash$table$[[$$