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	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)						9,670						9,190
Direct labor	(		q)			$229,445			$227,245
Indirect labor	(		+	$1.60	q)		$1,594	F	$23,082
Utilities	(	$8,400	+		q)		$1,640	U		$1,248	U	$32,294
Supplies	(		+		q)	$5,206			$4,634	$144		$4,490
Equipment depreciation	(	$83,150	)				$0	None		$0	None
Factory administration	(	$19,080	+	$1.80	q)
Total expense						$409,627