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 administratiorn $16.30g $4,000 $1.80g $5,700 $0.60g $1,200 $0.30q $18,500 $3.00q $8,100 $2,600 $13,400 $0.60q The Production Department planned to work 4,500 labor-hours in March; however, it actually worked 4,300 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 71,670 s 11,280 $ 8,790 $2,760 $31,400 $8,500 $ 2,600 15,330