Acompany manufactures and sells a wide variety of products. Performance reports are prepared monthly for each department.

The planning budget and flexible budget for the Production Department are based on the following formulas, where q is the number of labor$-$hours worked in a month:

Cost Formulas

Direct labor $$16\mathrm{.}40$q

Indirect labor $$4,500+$ $$1\mathrm{.}60$q

Utilities $$5,700+$ $$0\mathrm{.}70$q

Supplies $$1,700+$ $$0\mathrm{.}20$q

Equipment depreciation $$18,400+$ $$2\mathrm{.}50$q

Factory rent $$8,500$

Property taxes $$3,000$

Factory administration $$13,500+$ $$0\mathrm{.}70$q

The Production Department planned to work $4,100$ labor$-$hours in March; however, it actually worked $3,900$ labor$-$hours during the month. Its actual costs incurred in March are listed below:

Actual Cost Incurred in March

Direct labor $ $65,560$

Indirect labor $ $10,240$

Utilities $ $8,960$

Supplies $ $2,730$

Equipment depreciation $ $28,150$

Factory rent $ $8,900$

Property taxes $ $3,000$

Factory administration $ $15,600$

Required:

Prepare the Production Department$$s flexible budget performance report for March, including both the spending and activity variances.