Packaging Solutions Corporation manufactures and sells a wide variety of pockaging products. Performance reports are prepared monthly for each department. The pianning budget and flexible budget for the Production Department are based on the following formulas where a is the number of labor-hours worked in a month: Packaging Solutions Corporation manufactures and sells a wide variety of pockaging products. Performance reports are prepared monthly for each department. The pianning budget and flexible budget for the Production Department are based on the following formulas where a is the number of labor-hours worked in a month