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				$	16.50	q
Indirect labor	$	4,600	+	$	2.10	q
Utilities	$	5,500	+	$	0.80	q
Supplies	$	1,700	+	$	0.10	q
Equipment depreciation	$	18,600	+	$	2.70	q
Factory rent				$	8,200
Property taxes				$	2,900
Factory administration	$	13,000	+	$	0.70	q

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

Actual Cost Incurred in March

Direct labor

$

69,270

Indirect labor

$

12,810

Utilities

$

9,330

Supplies

$

2,340

Equipment depreciation

$

29,670

Factory rent

$

8,600

Property taxes

$

2,900

Factory administration

$

15,240

Required:

1.

The company had budgeted for an activity level of 4,300 labor-hours in March. Complete the Production Departments planning budget for the month.

Packaging Solutions Corporation
Production Department Planning Budget
For the Month Ended March 31
Direct labor
Indirect labor
Utilities
Supplies
Equipment depreciation
Factory rent
Property taxes
Factory administration
Total expense