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:

PLEASE ANSWER THE THIRD PART, THE FLEXIBLE BUDGET. THANK YOU!

Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.30q $ 4,600$ 2.10q $ 5,500+ $ 0.50q $1,600$0.20q $18,300 3.00q $8,400 $2,500 $13,800 $0.70q 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 $66,780 $12,600 $ 7,990 $ 2,650 $ 30,300 $ 8,800 $2,500 $15,970