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:

Value: T. 10.00 points 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: $16.20 q Direct labor 4,200 1.50 Indirect labor 5,100 0.50 Utilities 1,400 0.20 Supplies $18,800 2.60g Equipment depreciation $8,500 Factory rent $2,600 Property taxes $13,500 0.90 Factory administration The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March 71,220 Direct labor 10,130 Indirect labor 7,740 Utilities 2,510 Supplies 29,980 Equipment depreciation 8,900 Factory rent Property taxes 2,600 16,780 Factory administration