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$[[\backslash$table$[[$Actual$],[$Results$]]],[9,550]]\},$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[\backslash$table$[[$Planning$],[$Budget$]]],[9,070]]],[$Labor$-$hours $($q$),,,,,],[$Direct labor,,,$($q$),$$$,169,205,,,$$$,167,125,,,],[$Indirect labor,,,$+,$$$,1\mathrm{.}60,($q$),,,1,474,F,22,770,,,],[$Utilities$,$$$,7,200,+,,($q$),,,1,520,$U$,,672,$U$,19,898],[$Supplies$,,,+,,($q$),,5,038,,,4,514,,,4,370],[$Equipment depreciation,$$,80,150,,,,,,0,$None,,$0,$None,$],[$Factory administration,$$,18,840,+,$$$,1\mathrm{.}60,($q$),,,,,,,,],[$Total expense,,$330,689,,,,,,]]$