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 $q$ is the number of labor$-$hours worked in a month:

The Production Department planned to work $4,300$ labor$-$hours in March; however, it actually worked $4,100$ labor$-$hours during the

month. Its actual costs incurred in March are listed below:

Required:

Prepare the Production Department's planning budget for the month.

Prepare the Production Department's flexible budget for the month.

Calculate the spending variances for all expense items.