Sonny Co. provided the following excerpts from its Production Departments flexible budget performance report.
(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.)
		Sonny Company
		Production Department Flexible Budget Performance Report
		For the Month Ended March 31
		Actual Results	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)		9,230			9,230			9,150
Direct labor ($15q)		$ 133,835	?		$ 138,450	?		$ 137,250
Indirect labor ($? + $1.75q)		?	$ 1,825	F	$ 22,220	?		?
Utilities ($6,500 + $?q)		?	$ 1,450	U	?	$ 48	U	$ 11,590
Supplies (S? + S?q)		$ 4,715	?		$ 4,625	?		$ 4,565
Equipment Depreciation ($77,700)		?	$ 50	F	?	?		?
Factory Administration ($17,800 + $2.10q)		?	?		?	?		?
Total Expense		$ 286,725	?		?	?		?
		Also Actual results don't follow the rules
			Remember that in the flexible budget you use actual quantity