Roy Compony provided the following excerpts from its Production Deportment's flexible budget performonce report.

Required:

Complete the Production Deportment's Flexible Budget Performonce Report.

Note: Indicate the effect of each varlance by selecting $"F"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero

varlance$).$ Input all amounts as positive values. Round "rate per hour" answers to $2$ decimal places.