Ray Company provided the following excerpts from its Production Department's flexible budget performance report. $($Round "rate per

hour" answers to $2$ declmal places. Indlcote the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and

"None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as posltlve values.$)$

Requlred:

Complete the Production Department's Flexible Budget Performance Report.