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	$16.20q
Indirect labor	$4,600 + $1.80q
Utilities	$5,500 + $0.50q
Supplies	$1,800 + $0.20q
Equipment depreciation	$18,500 + $2.80q
Factory rent	$8,300
Property taxes	$2,800
Factory administration	$13,600 + $0.50q

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	$ 64,740
Indirect labor	$ 11,160
Utilities	$ 7,940
Supplies	$ 2,830
Equipment depreciation	$ 29,420
Factory rent	$ 8,700
Property taxes	$ 2,800
Factory administration	$ 14,880