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$),,,,9,530,$i$.,,,,,9,050],[,,,,,,,,,,,],[$Direct labor,,,q$),$$$159,305,,7,$$$157,245,,,],[$Indirect labor,$(1),,+,$$$1\mathrm{.}40,$q$),,,$F$,20,812,,,],[$Utilities$,1,$$$7,000,+,,$q$),\frac{?}{\text{b}\text{a}\text{r}}(r),1,500|||,U,,576$ L$,$U$,17,860],[$Supplies$,,,+,,$q$),5,010,,$L$,4,494,,7,4,350],[$Equipment depreciation,$(1),79,650,),,,,0,$None,,$01,$None,$],[$Factory administration,,$$18,800,+,$$$1\mathrm{.}40,$qTotal expense,,,,,,$$313,459,,,,,,]]$