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:

The actual costs incurred in March in the Production Department are listed below:

Direct labor ndirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration $16.30q $ 4,600 $ 2.00q $ 5,200 +$0.50q $1,500 $0.20q $18,200 +$ 2.90q $8,500 $2,500 $13,700 +$0.60