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: Cost Formulas Direct labor $16.40q Indirect labor $4,200 + $1.30q Utilities $5,200 + $0.70q Supplies $1,200 + $0.10q Equipment depreciation $18,400 + $2.60q Factory rent $8,100 Property ta