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, whereqis the number of labor-hours worked in a month:

Cost FormulasDirect labor$16.30qIndirect labor$4,400 + $1.50qUtilities$5,600 + $0.80qSupplies$1,500 + $0.40qEquipment depreciation$18,000 + $2.40qFactory rent$8,400Property taxes$3,000Factory administration$13,700 + $0.90q

The Production Department planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below:

Actual Cost Incurred in MarchDirect labor$66,780Indirect labor$9,880Utilities$9,350Supplies$3,390Equipment depreciation$27,600Factory rent$8,800Property taxes$3,000Factory administration$16,710

Required:

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

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

3. the spending variances for all expense items.