(15 points) ABC Corporation manufactures and sells 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		q=8400
Direct labor	$15.80q
Indirect labor	$8,200 + $1.60q
Utilities	$6,400 + $0.80q
Supplies	$1,100 + $0.40q
Equipment depreciation	$23,000 + $3.70q
Factory rent	$8,400
Property taxes	$2,100
Factory administration	$11,700 + $1.90q
The Production Department planned to work 8,000 labor-hours in March; however, it actually worked 8,400 labor-hours during the month. Its actual costs incurred in March are listed below:
	Actual Cost
Direct labor	$134,730
Indirect labor	$19,860
Utilities	$14,570
Supplies	$4,980
Equipment depreciation	$54,080
Factory rent	$8,700
Property taxes	$2,100
Factory administration	$26,470