Exercise $9-14($Algo$)$ Flexible Budget Performance Report in a Cost Center $[$L$09-1,$ LO$9-2,$ L$09-3,$ LO$9-4]$

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:

$\backslash$table$[[,$Cost Formulas$],[$Direct labor,$$16\mathrm{.}10$