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.)

May C ry Production Department Flesh Rate Performance Re For the Vanth Ensed August Spending van Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Spending Variances Flexisle Results Budget 9.500 Activity Variances Planning Budget 9.020 Labor hours (9) Drect labor $ 145,500 $ 142,500 S 17,990 Indirect labor $ $ 3,304 F 1,470 W Whilities $ 6.700 + $ 432 $ $ 14818 4.320 Supplies 4) $ 4.908 Equipment depreciation S None $ 0 None Factory administration 78,000 18.740 1.109) Total excense $ 288.734