Triway Packaging 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 direct labor-hours worked in a month:

Direct labor				$	16.20	q
Indirect labor	$	4,700	+	$	2.10	q
Utilities	$	5,800	+	$	0.40	q
Supplies	$	1,600	+	$	0.40	q
Equipment depreciation	$	18,500	+	$	3.10	q
Factory rent				$	8,300
Property taxes				$	2,600
Factory administration	$	13,400	+	$	0.70	q

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

	Actual Cost Incurred in November
Direct labor	$	67,980
Indirect labor	$	12,910
Utilities	$	7,910
Supplies	$	3,530
Equipment depreciation	$	31,210
Factory rent	$	8,700
Property taxes	$	2,600
Factory administration	$	15,640

Required:
1.	The company had budgeted for an activity level of 4,300 labor-hours in November. Prepare the Production Department