=+15-33 KK Identifying and managing unused capacity (continuation of 15-31) OBJECTIVE 6 Refer to the information for CPAL Ltd in Problem 15-31.

Required 1 Calculate the amount and cost of unused capacity for:

(a) unused manufacturing capacity and

(b) unused selling and customerservice capacity at the beginning of 2015 based on actual production and actual number of customers served in 2015.