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 Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.30q $ 4,100$ 2.10q $5,400$ 0.70q $ 1,700$ 0.30q $18,400$ 2.40q $8,000 $2,400 $13,800$ 0.60q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration March $71,670 $12,730 $8,940 $3,260 $28,720 $ 8,400 $ 2,400 $15,730