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 $16.10q $ 4200+S 160q S 5,600+$ 0 30 S 1,600+S 020q $18,500+ $ 2.70q $8,500 $3,000 $13,600 S 0.60g 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 $ 67,550 S 10,260 $ 7,280 $ 2,670 S 29.570 $ 8,900 $ 3,000 15,410