I only need a help with the one which is shown wrong. Thank you.

Exercise 9-16 Flexible Budgets in a Cost Center (LO9-1, LO9-2] Packaging Solutions Corporation manufactures and sells a wide variety of packaging 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 is the number of labor-hours worked in a month: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Cost Formulas $15.809 $8,200 + $1.609 $6,400 + $0.889 $1,100 + $0.489 $23,eee + $3.709 $8,400 $2,100 $11,700 + $1.909 The Production Department planned to work 8,000 labor hours in March; however, it actually worked 8.400 labor hours during month. Its actual costs incurred in March are listed below: Actual Cost Incurred in March $ 134,730 $ 19,860 Direct labor Tadic+ labor The Production Department planned to work 8,000 labor-hours in March; however, it actually worked 8,400 labor-hours during the month. Its actual costs incurred in March are listed below: Actual Cost Incurred in March Direct labor $ 134,730 Indirect labor $ 19,860 Utilities 14,570 Supplies 4,980 Equipment depreciation 54,080 Factory rent 8,700 Property taxes 2,100 Factory administration 26,470 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. Complete this question by entering your answers in the tabs below. Packaging Solutions Corporation Spending Variances For the Month Ended March 31 Actual Results Spending Variances 8,400 Flexible Budget 8,400 Labor-hours Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense $ 134,730 19,860 14,570 4,980 54,080 8,700 2,100 26,470 $ 265,490 $ 2,010U 1,780 F 1,450U 520U None 330X U 0 None 1,190F $ 1,310U $ 132,120 2 1,640 13,120 4,460 54,080 8,400 2,100 27,660 $ 263,580 %