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.) Required: Complete the Production Departments Flexible Budget Performance Report.

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,540 9,540 Activity Variances Planning Budget 9,060 Labor-hours (m) 8,160 S 154,020 $ 17.009) ($ 7,480 ($ 7,100 $164,250 $ 19,950 $ 162, 180 s 21,790 + 2,070 U 1.840 F 1,510 U $ 1.50 ) + + a) 624 U 18,878 4,360 + Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory administration Total expense a) 5,024 4,504 0 None 0 None S 79,900 S 18.820 + $ 1.50 ) $ 322,066