(30 points) Company C is interested in using rates at capacity to better understand its costs of unused capacity. It expects to pay 150,000 in wages this year. In recent years, wages have ranged from a low of 90,000 to a high of 196,000 while the average was 120,000. Overhead costs have been largely fixed at 898,000 in recent years. What is the expected cost of unused capacity this year?