Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Its Production Departments planning budget and flexible budget are based on the following formulas, where q is the number of labor-hours worked in a month: Cost Formulas Direct labor $16.50q Indirect labor $4,200 + $1.40q Utilities $5,200 + $0.40q Supplies $1,500 + $0.30q Equipment depreciation $18,200 + $2.90q Factory rent $8,200 Property taxes $2,900 Factory administration $13,500 + $0.50q The Production Department planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below: Actual Cost Incurred in March Direct labor $ 67,620 Indirect labor $ 9,260 Utilities $