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 $16.20q $4,300$ 2.10q $ 5,100 0.60q $ 1,500+$ 0.20q $18,200+$ 2.50q $8,200 $2,500 $13,500+$ 0.60q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March $64,740 $ 12,090 S 7.950 S 2.530 $27.950 S 8,600 S 2.500 s 15.190 Direct labor Indirect labor Utilities Supplies Fauiometd preciation 27 960 Factory rent Property taxes Factory administration