Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Its Production Department's planning budget and flexible budget are based on the following formulas, where q is the number of labor-hours worked in a month: Direct labor Indirect labor Utilities Cost Formulas $16.50q $4,400 +$1.50q $5,400 + $0.70q Supplies $1,400 + $0.209 Equipment depreciation $18,100 + $2.50q Factory rent Property taxes Factory administration $8,600 $2,600 $13,600 + $0.60q The Production Department planned to work 4,300 labor-hours in March; however, it actually worked 4,100 labor-hours during the month. Its actual costs incurred in March are listed below: Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration Actual Cost Incurred in March $ 69,270 $ 10,030 $ 8,800 $ 2,470 $ 28,350 $ 9,000 $ 2,600 $ 15,410