Algonquin Highlands Telecom Ltd. is an internet service provider. The company had 9,000,000subscribers in 2019, and employed 12 customer service representatives. During 2019 each customerservice representative worked 7 hours per day for 241 days at a fixed annual salary of $35,000. Thecompany received 60,000 telephone calls from its customers in 2019 that lasted ten minutes onaverage.

Calculate the cost of unused customer service capacity in 2019 with the assumption thatcustomer service costs are engineered costs.