At the end of the recent fiscal year, Crane Bakery was comparing its budgeted costs to its allocated costs for all of its key activities $($not

including direct materials and direct labor$)$ as follows.

Allocations were made to its different product lines.

Calculate the percentage over$-$or underbudget these allocations reflect. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25\%.$ Enter

underbudget percentages using either a negative sign preceding the number e$.$g$.-45\mathrm{.}25\%$ or parentheses e$.$g$.(45\mathrm{.}25)\%.$ Do not leave any answer

field blank. Enter $0$ for percentages.$)$

What does this analysis suggest about the capacity being utilized for each of these key activities?

The company is

available resources.