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 $16.50q $4,100 $1.30q Direct labor Indirect labor Utilities $5,700 +$0.80q Supplies $1,400 +$0.20q Equipment depreciation $18,700 +$2.60q Factory rent $8,100 $2,800 $13,300 +$0.60q Property taxes. Factory administration 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: Direct labor Indirect labor Utilities. Supplies Equipment depreciation. Factory rent Property taxes Factory administration. Actual Cost Incurred in March $69,270 $ 8,870 $ 9,530 $ 2,470 $29,360 $ 8,500 $ 2,800 $15,110 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