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:

Cost Formulas

Direct labor $$16\mathrm{.}10$q

Indirect labor $$4,500+$ $$1\mathrm{.}50$q

Utilities $$5,700+$ $$0\mathrm{.}40$q

Supplies $$1,700+$ $$0\mathrm{.}30$q

Equipment depreciation $$18,200+$ $$2\mathrm{.}90$q

Factory rent $$8,300$

Property taxes $$2,600$

Factory administration $$13,400+$ $$0\mathrm{.}70$q

The Production Department planned to work $4,400$ labor$-$hours in March; however, it actually worked $4,200$ labor$-$hours during the month. Its actual costs incurred in March are listed below:

Actual Cost Incurred in March

Direct labor $ $69,160$

Indirect labor $ $10,280$

Utilities $ $7,850$

Supplies $ $3,230$

Equipment depreciation $ $30,380$

Factory rent $ $8,700$

Property taxes $ $2,600$

Factory administration $ $15,710$

Required:

$1.$ Prepare the Production Department$$s planning budget for the month.

$2.$ Prepare the Production Department$$s flexible budget for the month.

$3.$ Prepare the Production Department$$s flexible budget performance report for March, including both the spending and activity variances.