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{.}20$q

Indirect labor $$4,000+$ $$1\mathrm{.}40$q

Utilities $$5,400+$ $$0\mathrm{.}50$q

Supplies $$1,300+$ $$0\mathrm{.}30$q

Equipment depreciation $$18,400+$ $$3\mathrm{.}10$q

Factory rent $$8,400$

Property taxes $$2,800$

Factory administration $$13,600+$ $$0\mathrm{.}50$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 $ $69,600$

Indirect labor $ $9,340$

Utilities $ $7,990$

Supplies $ $2,830$

Equipment depreciation $ $31,420$

Factory rent $ $8,800$

Property taxes $ $2,800$

Factory administration $ $15,030$

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.