Part 1 and 2 are complete, I need help on #3

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: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Direct labor Indirect labor Utilities Cost Formulas Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.209 $4,700+ $1.709 $5,600+ $0.709 $1,500+ $0.209 $18,600 + $2.409 $8,400 $2,900 $13,100+ $0.609 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: Actual Cost Incurred in March $ 64,740 $ 10,850 $ 8,860 $ 2,530 $ 27,960 $ 8,800 $ 2,900 $ 14,790 Rectangular Snip 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. Prepare the Production Department's planning budget for the month. Packaging Solutions Corporation Production Department Planning Budget For the Month Ended March 31 Budgeted labor-hours Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense $ $ 4,100 66,420 11,670 8,470 2,320 28,440 8,400 2,900 15,560 144,180 Prepare the Production Department's flexible budget for the month. Packaging Solutions Corporation Production Department Flexible Budget For the Month Ended March 31 Actual labor-hours Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense $ $ 3,900 63,180 11,330 8,330 2,280 27,960 8,400 2,900 15,440 139,820 Calculate the spending variances for all expense items. (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.) Packaging Solutions Corporation Spending Variances For the Month Ended March 31 Actual Results Labor-hours Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Total expense 3,900 $ 64,740 10,850 8,860 2,530 27,960 8,800 2,900 14,790 141,430 $ Spending Variances U U U None U None F U Flexible Budget