Direct labor Todirect labor Deilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Coat Tormulas $16.404 $4,100 - $1.709 $5,200 - $0.309 $1,300 - 50.400 $18,200 - $2.609 $8,300 $2.900 $13,400 + $0.600 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: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 65,560 $10,250 $ 6.920 S 3.150 $28.340 $ 3.700 $ 2.800 15.090 Required: 1. Prepare the Production Department's planning budget for the month 2. Prepare the Production Department's flexible budget for the month. 3. Calculate the spending variances for all expense Items