$2$

$16\mathrm{.}66$

points

$01$:$4721$

Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Its Production Department's planning budget and flexible budget 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

The Production Department planned to work $4,200$ labor$-$hours in March; however, it actually worked $4,000$ labor$-$hours during the month. Its actual costs incurred in March are listed below:

$\backslash$table$[[,$Actual cost$],[$Incurred$,$in$],[$Direct labor,March$],[$Indirect labor,$$7,62$