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	$	4,500	+	$	1.90	q
Utilities	$	5,300	+	$	0.40	q
Supplies	$	1,300	+	$	0.20	q
Equipment depreciation	$	18,700	+	$	2.60	q
Factory rent				$	8,200
Property taxes				$	2,700
Factory administration	$	13,300	+	$	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	$	11,850
Utilities	$	7,410
Supplies	$	2,370
Equipment depreciation	$	29,360
Factory rent	$	8,600
Property taxes	$	2,700
Factory administration	$	15,540

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