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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: $16.10q Direct labor 4,600 1.50 Indirect labor 5,100 0.80 Utilities 1,500 0.40 Supplies $18,300 2.50 Equipment depreciation $8,100 Factory rent $2,900 Property taxes Factory administration $13,100 0.50 The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March 62,720 Direct labor 9,780 Indirect labor 8,690 Utilities 3,310 Supplies 27,800 Equipment depreciation 8,500 Factory rent 2,900 Property taxes Factory administration 14,330