please answer 1 and 2

1 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: 5 Cost Formulas points Direct labor Indirect labor $16.20a $4,800 $1.80q $5,700 $0.70g $1,400 $0.30g $18,500$3.10g $8,500 Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration eBook $2,800 $13,600 $0.70q Print 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: References Actual Cost Incurred in March Direct labor $ 64,740 labor $ 8,960 Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration 2,840 $ 30,590 $ 8,900 $2,800 15,700 Required 1. Prepare the Production Department's planning budget for the month. 2. Prepare the Production Department's flexible budget for the month. 3. Prepare the Production Department's flexible budget performance report for March, including both the spending and activity variances 2 month of June: Fixed Element Variable Element Actual Total per Liter $17.00 for June per Month Revenue 99,540 5 Raw materials $ 32,150 6,100 points Utilities $ 0.70 2,130 3,100 7,000 3,100 Rent S Insurance 1,850 1,850 Miscellaneous 700 0.85 5,800 eBook While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example, wages should be $6,100 plus $1.90 per liter of gelato sold and the actual wages for June were $17,900. Via Gelato expected to sell 6,100 liters in June, but actually sold 6,300 liters. Print Required: Calculate Via Gelato revenue and spending variances for June. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) References Via Gelato Revenue and Spending Variances For the Month Ended June 30 Revenue Expenses: Raw materials Wages Utilities Rent Insurance Miscellaneous Total expense Net operating income