Sunshine 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).)

Ray Company
Production Department Flexible Budget Performance Report
For the Month Ended August 31
						Actual Results	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)						9,550						9,070
Direct labor	(		q)			$169,205			$167,125
Indirect labor	(		+	$1.60	q)		1,474	F	22,770
Utilities	(		+		q)		1,520	U		672	U	19,898
Supplies	(		+		q)	5,038			4,514			4,370
Equipment depreciation	(	$80,150	)				0	None		0	None
Factory administration	(	$18,840	+	$1.60	q)
Total expense						$330,689

Required:

Complete the Production Departments Flexible Budget Performance Report.