Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Performance reports are prepared monthly for each depaitment. 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 4,300 labor-hours in March, however, it actually worked 4,100 labor-hours during the month. Its actual cosis incurred in March are listed below. 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 vartances for ali expense items