Acompany manufactures and sells a wide variety of 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:

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:

Actual Cost Incurred in March

Direct labor $,$$$66,360$

$\backslash$table$[[$Utilities$,$$$11,020$