17: Flexible Budget Performance Reports; Working Backwards 10 9-1, LO 9-2,9-3, 9-4 Ray Company provided the following excerpts from its Production Department's flexible budget performance report: Ray Company Production Department Flexible Budget Performance Report: For the Month Ended August 31 Actual Spending Flexible Activity Planning Results Variances Budget Variances Budget Labor-hours (q) ................... 9,480 ? 9,000 Direct labor ($?q) ................. $ 134,730 $ ? $132,720 $ ? $ ? Indirect iabor($? $1.50q) ........ ? 1,780 F 21,640 ? ? Utilities ($6,500 $?q) ............ ? 1,450 U ? 336 U 12,800 Supplies ($? $?c?) ............... 4,940 ? 4,444 ? 4,300 Equipment depreciation ($78,400) ...................... ? 0 ? ? ? Factory administration ($18,700 $1.90q) ............. ? ? ? ? ? Total expense .................... $ 288,088 $?$ ?$?$ ? Required: Complete the Production Department's Flexible Budget Performance Report by filling in all the question marks