Exerclse $9-16($Algo$)$ Flexlble Budgets In a Cost Center $[$LO$9-1,$ LO$9-2]$

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:

The Production Department planned to work $4,400$ labor$-$hours in March; however, it actually worked $4,200$ labor$-$hours during the month. Its actual costs incurred in March are listed below:

$\backslash$table$[[,\backslash$table$[[$Actual cost$],[$Incurred in$],[$March$]]],[$Direct labor,$$70,920$