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 $4,100$ labor$-$hours in March; however, it actually worked $3,900$ 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.

Prepare the Production Department's flexible budget performance report for March, including both the spending and activity

variances.