Selected information about several activities for Systems Integrators, Inc., follows:

Resources Used Resources Supplied Cost-Driver Rate Cost-Driver Volume Material $50,000 SHS 10,000 Energy 8,000 we) 420 Setups 3,500 50 60 Purchasing 3,000 40 65 Customer service 3,200 50 60 Long-term labor 12,000 ; 50 210 Administrative 24,000 50 400 Required

a. Compute the unused capacity for each activity.

b. Write a short report stating why managers should know the difference between resources used and resources supplied. Give examples of how managers could use the preceding information on resources used and resources supplied.