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 Supplie:s Equipment depreciation Factory rent Property taxes Factory administration $16.10q $4,600 + $2.00g $5,100 + $0.40q $1,400 $0.20g $18,200 $2.40g $8,000 $2,800 $13,800+ $0.80g The Production Department planned to work 4,400 labor-hours in March; however, it actually worked 4,200 labor-hours during the month. Its actual costs incurred in March are listed below Direct labor Indirect labor Utilities Supplie:s Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 69,160 12,580 $ 7,250 $ 2,490 $ 28,280 $ 8,400 $ 2,800 $ 16,550