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{.}30$q

Indirect labor $$4,800+$ $$1\mathrm{.}80$q

Utilities $$5,100+$ $$0\mathrm{.}90$q

Supplies $$1,400+$ $$0\mathrm{.}10$q

Equipment depreciation $$18,600+$ $$2\mathrm{.}90$q

Factory rent $$8,600$

Property taxes $$2,600$

Factory administration $$13,300+$ $$0\mathrm{.}60$q

The Production Department planned to work $4,000$ labor$-$hours in March; however, it actually worked $3,800$ labor$-$hours during the month. Its actual costs incurred in March are listed below:

Actual Cost Incurred in March

Direct labor $ $63,520$

Indirect labor $ $11,180$

Utilities $ $9,090$

Supplies $ $2,010$

Equipment depreciation $ $29,620$

Factory rent $ $9,000$

Property taxes $ $2,600$

Factory administration $ $14,930$

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.