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. Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Spending Variances Results Flexible Budget Planning Activity Variances Budget Labor-hours (q) 9,660 9,180 Direct labor (q) $ 224,370 222,180 Indirect labor + $ 1.50 (9) 1,960 F 22,090 Utilities $ 8,300 + (a) 1,630 U 1,200 U 31,250 Supplies + (q) 5,192 4,624 4,480 Equipment depreciation Factory administration Total expenses 82,900 0 None 0 None EA 19,060 + $ 1.70 (q) EA 400,834