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 $16.30q $ 4,700 + $ 2.10q $ 5,700 + $ 0.40q $ 1,500 + $ 0.10q $18,400 + $ 3.00q $8,100 $2,600 $13,300 + $ 0.50q The actual costs incurred in March in the Production Department are listed below: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 68,410 $ 12,910 $ 7,810 $ 2,140 $ 30,700 $ 8,500 $ 2,600 $ 14,680