Sonny Co. provided the following excerpts from its Production Department's 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 Spending Flexible Activity Planning Results Variances Budget Variances Budget Labor-hours (9) 9,230 9,230 9,150 Direct labor ($15) $ $ 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 $ $ 4,715 ? $ 4,625 ? $ 4,565 Supplies (S? +S?q) Equipment Depreciation ($77,700) Factory Administration ($17,800 + $ 2.100) ? $ 50 F ? ? ? ? ? ? ? ? Total Expense $ 286,725 ? ? ? ? Also Actual results don't follow the rules Remember that in the flexible budget you use actual quantity