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 $16.50q direct labor $4, 800 + $1. 70q utilities $5, 100 + $0. 70q Supplies $1, 600 + $0. 30q Equipment depreciation $18, 700 + $3. 00q Factory rent $8 , 500 Property taxes $3 , 000 Factory administration $13 , 600 + $0.50q The Production Department planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below: Actual Cost Incurred in March Direct labor $ 67, 620 Indirect labor $ 11, 120 Utilities $ 8, 430 Supplies $ 3, 070 Equipment depreciation $ 30, 700 Factory rent $ 8 , 900 Property taxes $ 3,000 Factory administration $ 14, 930