a longer order-processing time. (Click the icon to view the additional information.) (Click the icon to view the data.) advertising staff for the year. Advertising staff and its costs have no direct relationship with the quantity of ZP98 units produced and sold or the number of customers who buy ZP98. Requirement 1. Calculate the amount and cost of unused capacity for: a. Manufacturing b. Sales and customer service c. Advertising If you are unable to calculate the amount and cost of unused capacity, explain why. Assume that in 2022, Doon has changed its processes and trained workers to recognize quality problems and fix them before products are finished and shipped to customers. Quality is now at an acceptable level. Cost per kilogram of materials is about the same as before, but conversion costs are higher, and Doon has raised its selling price in line with the market. Sales have increased and returns have decreased. Doon's managers attribute this to higher quality and a price that is still less than Your's. Information about the current period (2022) and last period (2021) follows