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 $16.60q $4,000+ 1.70q 5,600+$0.60q $1,600+$ 0.10q $18,200+$ 2.90q $8,000 $2,400 $13,800 0.90q 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 $ 66,380 S 10,150 S 8,450 2,220 $ 29,510 S 8,400 S 2,400 $ 16,720