This is one question with multiple parts

Packaging Solutions Corporation Performance reports are prepared monthly for each department. The planning budget and flexible budget for the worked in a month: manufactures and sells a wide variety of packaging products. Department are based on the following formulas, where q is the number of labor-hours $16.40q $ 4,500 $ 1.70q $ 5,500+$ 0.70q $ 1,700 S 0.20q $18,200 3.00q $8,300 $2,500 Indirect labor Supplies Equipment depreciation Factory rent Property Factory administration $13,500+$ 0.70q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March $ 68,840 $ 10,990 $ 8,900 s 2,770 $ 30,500 $ 8,700 $ 2,500 $ 15,740 labor Indirect labor Utilities Supplies Equipment depreciation Factory rent Property taxes Factory administration