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				$	15.80	q
Indirect labor	$	8,200	+	$	1.60	q
Utilities	$	6,400	+	$	0.80	q
Supplies	$	1,100	+	$	0.40	q
Equipment depreciation	$	23,000	+	$	3.70	q
Factory rent				$	8,400
Property taxes				$	2,100
Factory administration	$	11,700	+	$	1.90	q

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

Actual Cost Incurred in March

Direct labor

$

134,730

Indirect labor

$

19,860

Utilities

$

14,570

Supplies

$

4,980

Equipment depreciation

$

54,080

Factory rent

$

8,700

Property taxes

$

2,100

Factory administration

$

26,470

1. The company had budgeted for an activity level of 8,000 labor-hours in March. Complete the Production Departments planning budget for the month.

2.	The company actually worked 8,400 labor-hours in March. Complete the Production Departments flexible budget for the month.