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 (.e., zero variance). Input all amounts as positive values. Round "rate per hour" answers to 2 decimal places.) Activity Variances Planning Budget 9,110 2.400 Ray Company Production Department Fiecible Budget Performance Report For the Month Endod August 31 Actual Flexible Results Spending Variances Budget 9,590 $ 19.50) $ 190,125 $187.005 $ 1101 3,394 F 18.079 57,600 $ 1,5600 - $ 03019) 5,094 4554 5 81.150 O None s $ 15,920 1000) $ 344.736 Labor hours (a) Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory administration Total expense 884 U 23,998 4,410 o None