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: $16.40a Direct labor 4,700 1.70 Indirect labor 5,800 0.70 Ut ties 1,700 0.30a Supplies $18,000 2.70a Equipment depreciation $8,100 Factory rent $2,600 Property taxes $13,600 0.80 Factory administration The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March 67,200 Direct labor Indirect labor 11,020 9,130 Ut ties 3,170 Supplies 28,800 Equipment depreciation 8,500 Factory rent 2,600 Property taxes 16,190 Factory administration