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 Results Flexible Planning Budget Spending Varlances Activity Variances Budget Labor-hours (q) 9,650 9,170 $ 219,305 Direct labor $ 217,125 Indirect labor 1,198 F $ 23,995 1 70 ) $ $ 1,620 U $ 1,152 U 30,208 $ 8,200 Utilities S 4,470 $ S 4,614 5,178 Supplies $ 82,650 0 None $ 0 None Equipment depreciation a) 1.60 Factory administration 19,040 396,080 Total expense