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 $16.40q $ 4,700S 1.90q $5,400+$ 0.50q $ 1,700$ 0.10q $18,800 $ 2.50q $8,200 $2,500 $13,100 S 0.60q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in Direct labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration March $67,200 $11,860 $ 7,890 $2,330 $ 28,800 $ 8,600 $2,500 $ 14,850