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 Indirect labor Utilities Supplies Equipment depreciation Cost Formulas $16.40q $4,600 +$1.70q $5,400 + $0.70q $1,200 + $0.30q $18,500+ $2.809 Factory rent Property taxes Factory administration $8,600 $3,000 $13,200 + $0.60q The Production Department planned to work 4,500 labor-hours in March; however, it actually worked 4,300 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 $ 72,120 $ 11,430 $ 8,940 $ 2,760 $ 30,540 $ 9,000 $ 3,000 $ 15,130 Prev 1 of 4 Next >