5-40 Hajors Netballs is a manufacturer of high-quality basketballs and volleyballs. Sctup costs arcdriven.bythcumberofhatches. Equipment and maintenance costs increase with the number ofmachine-hours, and lease rent is paid per square foot. Capacity of the facility is 16,000 square feet, and Hao, is using only 60% of this capacity. Hajo, records the cost of unused capacity as a separate line item and not as a product cost. The following is the budgeted information for Hajor- Hajor's Netballs Budgeted Costs and Activities For the Year Ended December 31, 2017 168,090 318.110 110,600 96,200 190,000 105,600 208,000 $1,196,600 Setup Equipment and maintenance costs Lease rent Total Other budget information follows: Number of balls 58,000 10,500 600 3,270 80,000 13,500 400 6,330 Number of setups Square footage of production space used