Company provided the following excerpts from its Production Department's flexible budget performance report

Company provided the following excerpts from its Production Department's flexible budget performance report. Required: Complete the 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.) Ray Company Production Department Flexible Budget Performance Report For the Month Ended August 31 Actual Flexible Results Spending Variances Budget 9,620 Activity Variances Planning Budget 9,140 Labor-hours (9) Direct labor a) S 204,170 $ 202,020 21,028 ( + $ 1.409) Indirect labor Utilities Supplies 2,296 F 1.590 U S 7.900 + a) 1,008 U 27,094 ( + 9) 5,136 4,584 4,440 Equipment depreciation 0 None 0 None S 81,900 S 18,980 Factory administration + S 1.309) Total expense S 369,836