Ray Company provided the following excerpts from its Production Departments flexible budget performance report. (Round "rate per hour" answers to 2 decimal places. 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.)

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,650 Activity Variances Planning Budget 9,170 Labor-hours (9) Direct labor $ 219,305 $ $ 217,125 23,995 Indirect labor $ 1,198 F Utilities $ 8,200 $ 1,620 U | | $ 1,152 U | $ 30,208 Supplies q) $ 5,178 $ 4,614 4,470 Equipment depreciation 82,650 $ 0 None 0 None Factory administration 19,040 Total expense $ 396,080