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.

Note: 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.

$\backslash$table$[[$Ray Company$],[$Production Department Flexible Budget Performance Report$],[$For the Month Ended August $31],[,,,,,,,,\backslash$table$[[$ctual$],[$sults$]],$Spending V$,$lariances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Var,lances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Labor$-$hours $($q$),,9,560,,,,,,9,080],[$Direct labor,,,$(q),$$$,174,170,,,172,080,,,],[$Indirect labor,,,$+,$$$,1\mathrm{.}70,(q),,,1,108,F,23,752,,,],[$Utilities$,$$$,7,300,+,,,($q$),,,1,530,U,,720,U,20,920],[$Supplies$,,,+,,,($q$),,5,052,,7,4,524,,,4,380],[$Equipment depreciation,$$,80,400,,,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,860,+,$$$,1\mathrm{.}70,($q$),,,,,,,,],[$Total expense,,$339,328,,,,,,]]$