Ray Company provided the following excerpts from its Production Departments flexible budget performance report. Required: Complete the Production Departments Flexible Budget Performance Report. (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.)

Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,670 Activity Variances Planning Budget 9,190 Labor-hours (9) Direct labor (9) q $ 229,445 $ 227,245 Indirect labor + $ 1.60 (9) 23,082 1,594 F 1,640 U Utilities $ 8,400 + 1,248 U 32,294 (9) (q) Supplies + 5,206 4,634 4,490 Equipment depreciation 0 None 0 None $ 83,150 $ 19,080 Factory administration + $ 1.80 (9) Total expense $ 409,627