1) Conlon Enterprises reports the following information about resources.

	Cost Driver Rate			Cost Driver Volume
Resources used
Setups	$	375	per run	350	runs
Clerical		45	per page	1,000	pages
Resources supplied
Setups	$	135,000
Clerical		60,000

Required:

Compute unused setup and clerical resource capacity for Conlon Enterprises.

	Unused Resource Capacity
Setups
Clerical

2)

Tri-State Mill uses a special sander to finish lumber. Data on the sander and its usage follow.

	Cost Driver Rate			Cost Driver Volume
Resources used
Energy	$	0.90	per machine-hour	6,000	machine-hours
Repairs	$	16.00	per job	600	jobs
Resources supplied
Energy	$	6,900
Repairs		12,000

Required:

Compute unused resource capacity in energy and repairs for Tri-State Mill.

Unused Resource Capacity

Energy -

Repairs-