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$[[$Actual$],[$Results$]],$Spending Variances,$\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$\backslash$table$[[$Planning$],[$Budget$],[9,130]]],[$Labor$-$hours $($q$),,,,,,,,9,610,,,,,,],[$Direct labor,,,$($q$),,,,$$$1,199,145,,,$$$,197,005,,,],[$Indirect labor,,,$+,$$$,1\mathrm{.}30(,($q$),,,2,662,$F$,,20,043,,,],[$Utilities$,$$$,7,800,+,,(,($q$),,,1,580,U,,,960,U,26,060],[$Supplies$,-,-,+,$E$,18,($q$),,5,122,,$L$,,4,574,,$L$,4,430],[$Equipment depreciation,$$,81,650,,$L$,,7,-,$E$,0,$None,,,$01,$None,$],[$Factory administration,$$,18,960,+,$$$,1\mathrm{.}201,,,4,,$I,,,,L$,],[$Total expenses,,,,,,,$$,361,120,,$F$,,,,,]]$