4 sub questions

Goodballs is a manufacturer of high-quality footballs and soccer balls. Setup costs are driven by the number of batches. Equipment and maintenance costs increase with the number of machine-hours, and lease rent is paid per square foot. The capacity of the facility is 15.000 square feet and Goodballs is using 80% of this capacity. Goodballs records the cost of unused capacity as a separate line item and not as a product cost. Below is the budgeted information for Goodballs for the year ended November 30, 2020: . Direct Materials footballs $218,500 . Direct Materials soccer balls $364,350 . Direct manuf. labor footballs $112,425 . Direct manuf. labor soccer balls $109,625 . Setup costs $146,500 . Equipment and maintenance $118,600 . Lease rent $224,000 . TOTAL $1,294,000 Other information: Footballs Soccer balls Number of balls 72,000 108,000 Machine Hours 14,000 15,500 Number of batches 400 500 Square footage of production space used 5,250 6,750 1. Calculate the cost per unit of cost driver for each indirect cost pool 2. What is the cost of unused capacity? 3. What is the total cost and the cost per unit of resources used to produce (a) footballs and (b) soccer balls? 4. What factors should Goodballs consider if it has the opportunity to manufacture a new line of volleyballs