Packaging Solutions corporation manufactures and sells a wide variety.

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: Cost Formulas $16. saq + $1.8aq + $.7aq + $.3aq + $2.50g + $.6aq Direct labor Indirect labor utilities Suppli Equipment depreciation Factory rent Property taxes Factory administration $4, $1, $18, $13, $8 , 4aa $2, saa 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 Direct labor Indirect labor utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Incurred in march 67,62a 11,24a 9,13a 2,87a 28 , 8, saa 2, saa 15,