Ray Company provided the following excerpts from its Production Departments flexible budget performance report.

Required: Complete the Production Departments 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.)

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,490 9,490 Activity Variances Planning Budget 9,010 Labor-hours (9) Direct labor 9) $ 140,625 $ 137,605 16,920 Indirect labor + $ 1.00 9) 3,670 F Utilities ( $ 6,600 + 9) 1,460 U 384 U 13,808 4,310 Supplies + 4,954 4,454 Equipment depreciation 0 None 0 None $ 78,650 $ 18,720 Factory administration + $ 1.00 9) Total expense $ 280,191