$\backslash$table$[[$Cost Fornulas$],[$Direct labor,,$$16\mathrm{.}30$q$],[$Indirect labar,$$4,7ed$ $$1\mathrm{.}4eq,],[$Utilities$,$$$5,400$ $$0\mathrm{.}90q,],[$Supplies$,$$$1,600$ $$0,10$q$,],[$Equipment depreciation,$$18\mathrm{.}400$ $$2\mathrm{.}40q,],[$Factory rent,,$$8,50$e$],[$Property taxes,,$$2,800],[$Factory administration,$$13\mathrm{.}100$ $$0\mathrm{.}78q,]]$

The Production Department planned to work $4,100$ labor$-$hours in March; however, it actually worked $3,900$ 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,$$65,150$