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 Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administratiorn $16.30g $4,100 $1.50q $5,600 $0.30g $1,400 $0.20q $18,600 $2.60g $8,500 $2,400 $13,100 $0.60g The Production Department planned to work 4,300 labor-hours in March; however, it actually worked 4,100 labor-hours during the month. Its actual costs incurred in March are listed below: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March 68,410 $ 9,730 $7,280 $2,470 $29,260 $8,900 $ 2,400 14,910