3. (8 points) Zarson's Netballs is a manufacturer of high-quality basketballs and volleyballs. Setup costs are driven by the number of setups. Equipment and maintenance costs increase with the number of machine-hours, and lease rent is paid per square foot. Capacity of the facility is 14,000 square feet, and Zarson is using only 80% of this capacity. Zarson records the cost of unused capacity as a separate line item and not as a product cost. The following is the budgeted information for Zarson: Zarson's Netballs Budgeted costs and Activities For the Year Ended December 31, 20x7 Direct materials-basketballs $168,100 Direct materials-volleyballs 303,280 Direct manufacturing labor-basketballs 111,800 Direct manufacturing labor-volleyballs 100,820 Setup 157,500 Equipment and maintenance costs 115,200 Lease rent 210,000 Total 1,166,700 Other budget information follows: 300 Basketballs Volleyballs Number of balls 58,000 85,000 Machine-hours 13,500 10,500 Number of setups 450 Square footage of production space used 3,200 8,000 a. (2 points) Calculate the budgeted cost per unit of cost driver for each indirect cost pool. b. (2 points) What is the budgeted cost of unused capacity? c. (4 points) What is the budgeted total cost and the cost per unit of resources used to produce (a) basketballs and (b) volleyballs