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 Property taxes Factory administration $16.60q $4,200 $1.80q $5,300$0.90q $1,300+$0.30q $18,600+$2.50q $8,300 $2,900 $13,2000.70q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration March $68,040 $10,940 $ 9,470 $ 2,770 $28,600 $ 8,700 $ 2,900 $15,370