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 Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.50g $4,000 +$1.90q $5, 600 $0.60q $1,300 0.30q $18, 400 $2.70q $8,000 $2,400 $13,100 $0.90q The Production Department planned to work 4,300 labor-hours in March; however, it actually worked 4,100 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 S 69,270 $11,350 $ 8,570 $ 2,800 $ 29,470 $ 8,400 $ 2,400 $16,200