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				$	16.40	q
Indirect labor	$	4,700	+	$	1.80	q
Utilities	$	5,400	+	$	0.80	q
Supplies	$	1,400	+	$	0.20	q
Equipment depreciation	$	18,700	+	$	2.90	q
Factory rent				$	8,600
Property taxes				$	2,400
Factory administration	$	13,200	+	$	0.80	q

The actual costs incurred in March in the Production Department are listed below:

	Actual Cost Incurred in March
Direct labor	$	70,480
Indirect labor	$	11,800
Utilities	$	9,310
Supplies	$	2,490
Equipment depreciation	$	30,880
Factory rent	$	9,000
Property taxes	$	2,400
Factory administration	$	15,950

Required:
A.	The company had budgeted for an activity level of 4,400 labor-hours in March. Complete the Production Department