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 $16.20q 4,700 1.70q $ 5,500+ 0.40q $ 1,500 0.30q $18,500 2.60q $8,100 $2,800 $13,800 0.70q 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 itn March $66,360 11,020 $ 7,570 2,970 $ 28,900 $8,500 2,800 $15,970