es 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 Cost Formulas $16.60g $4,400+ $1.80g $5,800+ $0.70g $1,500+ $0.20g $18,700 + $2.50g $8,400 $3,000 $13,800+ $0.60g 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: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 66,380 $ 10,960 $ 9,060 $ 2,530 $ 28,450 $ 8,800 $ 3,000 $ 15,490