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$],[9,140]]],[$Labor$-$hours $($q$),,,9,620,,,-,],[,,,,,,,,,,,,],[$Direct labor,,,q$),?,,$$$204,170,,$Y$,$$$202,020,,?,$:$.$