Bichop's Netballs is a manufacturer of high-quality basketballs and volleyballs. Setup costs are driven by the number of batches. Equipment and maintenance costs increase with the number of machine-hours, and lease rent is paid per square foot. Capacity of the facility is 11,000 square feet, and Bichop is using only 70% of this capacity. Bichop records the cost of unused capacity as a separate line item and not as a product cost. The following is the budgeted information for Bichop: (Click the icon to view the budgeted information.) (Click the icon to view other information.) Read the requirements. Bichop's Netballs Budgeted Costs and Activities For the Year Ended December 31, 2017 Direct materials-basketballs Direct materials-volleyballs Direct manufacturing labor-basketballs Direct manufacturing labor-volleyballs Setup Equipment and maintenance costs Lease rent Total $ 234,600 702,880 109,100 100,820 136,000 109,200 132,000 $ 1,524,600 Other budget information follows: Number of balls Machine-hours Number of setups Square footage of production space used Basketballs Volleyballs 65,000 140,000 11,500 14,500 600 200 3,250 4,450 1. 2. 3. Calculate the budgeted cost per unit of cost driver for each indirect cost pool. What is the budgeted cost of unused capacity? What is the budgeted total cost and the cost per unit of resources used to produce (a) basketballs and (b) volleyballs