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 ndirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.20q 4,000+ 1.70q 5,100+ 0.40q $1,500+ 0.30q $18,600+ 2.80g $8,600 $2,900 $13,700+ 0.70q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration March $71,220 $10,830 $ 7,290 $ 3,060 $30,640 $ 9,000 $ 2,900 $ 16,080