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 $16.30q Indirect labor $4,400 + $1.70q Utilities $5,400 + $0.70q Supplies $1,400 + $0.20q Equipment depreciation $18,200 + $2.40q Factory rent $8,100 Property taxes $2,500 Factory administration $13,700 + $0.60q The Production Department planned to work 4,100 labor-hours in March; however, it actually worked 3,900 labor-hours during the month. Its actual costs incurred in March are listed below: Actual Cost Incurred in March Direct labor $ 65,150 Indirect labor $ 10,550 Utilities $ 8,660 Supplies $ 2,430 Equipment depreciation $ 27,560 Factory rent $ 8,500 Property taxes $ 2,500 Factory administration $ 15,390 Required: 1. Prepare the Production Departments planning budget for the month.