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 Direct labor $16.40q Indirect labor $4,100 + $1.40q Utilities $5,600 + $0.60q Supplies $1,300 + $0.30q Equipment depreciation $18,100 + $2.70q Factory rent $8,200 Property ta