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. Factory rent Cost Formulas $16.20q $4,600 +$2.10q $5,100 +$0.400 $1,300 + $0.20q Property taxes Factory administration $18,600 +$3.000 $8,600 $2,700 $13,000 +$0.800 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 Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 69,600 $ 13,020 $7,250 52.390 $31,200 $9,000 $2,700 $ 15,750