\begin{tabular}{|c|c|c|c|c|} \hline & & tballs & Volleyballs & Total \\ \hline Direct materials & s & 173,920s & 247,980$ & 421,900 \\ \hline Direct manufacturing labor & & 110,600 & 95,600 & 206,2007 \\ \hline Setup & & 69,000 & 103,500 & 172,5007 \\ \hline Equipment and maintenance & & 53,300 & 45,100 & 98,400 \\ \hline Lease rent, etc. & & 56,780 & 75.820 & 132.600 \\ \hline Budgeted total costs & s & 463,600s & 568,0007s & 1,031,600 \\ \hline Number of units & & 61,000 & 80,000 & \\ \hline Budgeted cost per unit & S & 7.60s & 7.10 & \\ \hline \end{tabular} Requirement 1. Calculate the cost per unit of cost difver for each indirect-cost pool this requirement, ignore the cost of unused capacily in your computations.) Requirement 2. What is the budgeted coet of unused capacily? Select the fomula you will use, then caloulate the cost of unusod capacity. Requirement 4. Why might excess capachy be beneficial for Larman? What are some of the issues Larman should consider bafore increasing prcduction to use the spoce? Why might excess capacity be beneficial for Laman? (Select wil that apply) A. Having excess capacily allows for the compary to accept special orders if they are received. 8. The excess capacity could allow for expanded production of elther of the existing modela. C. The company could consider adding a new product line. D. The excess capacity is costing Laman meney and, therefore, cancot be benafelal to Laman. What are some of the issues Laman should considec before ifereasing frpotiction to ise the spoce? (Seiect all that apply) A. The company should consider the capital hvestrrent feedod to start and suppert a nify product ine, as welf as the demand for a new product 12. The company should considering how much they cosid take in in fent 2 they opt to rent out the unuted apace d. The company should coosider if there is avalabie labor and machine hours belore inereasing production to ute the apace 0. None of the above. a separate line item and not as a product cost. The following is the budgoted information for Hetcher (Cick the icon to view the budgoted informasion) cCick the iocon to Resd the requirements. Requirements Requirement 1. Caloulate the cost per unit of cost diver for each indinect-cost pool. Select the fomila you wit use, then calculate the cont diver rate. (Round your antwers this requirement, ignore the cost of unused capacily in your computators. 1. Cakculnte the budgeted cost per unt of cont diver for each insirect-cest poot. 2. Whot is ne bubgeted cost of unused capooin? 3. What is the budpefed lotal cost and the cost per unit of resources used to peoduce (a) basketbolis and (b) volleybals? Why might excess capacity be beneficlar for Hetchen? What art some of the spoce? Data table Data table