Packaging Solutions Corporation manufactures and sells a wide variety of packaging products Performance reports are prepared monthly for each department. The planning 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 Usities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.30q $ 4,400+ 2.00q $5,200 $ 0.50q $1,500 S 0.20q $18,700+$ 2.70q $8,100 $2,500 $13,500+$ 0.70q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March $ 65,150 $ 11,780 $ 7,640 $ 2,530 $ 29.230 8,500 S 2,500 $ 15,600 Direct labor Indirect labor Utilities Supplies Factory rent Property taxes Factory administration