Please help me with #3, Thank you.

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 $16.40q Direct labor 4,500 2.00 Indirect labor Utilities 5,400 0.90 1,500 0.20 Supplies $18,200 2.70q Equipment depreciation $8,500 Factory rent $2,600 Property taxes Factory administration $13,200 0.70q The actual costs incurred in March in the Production Department are listed below: Actual Cost Incurred in March 70,480 Direct labor 12,480 Indirect labor 9,750 Utilities Supplies 2,590 29,540 Equipment depreciation 8,900 Factory rent 2,600 Property taxes 15,510 Factory administration