Check my work Exercise 10-51 (Algo) Assigning Cost of Capacity (LO 10-5, 6) Middle Industries produces a sensor for use in manufacturing. It produces the sensor in a plant with an annual practical capacity of 76,000 units. The variable cost of the sensor is $186 per unit, and the fixed costs of the plant are $12,540,000 annually. Current annual demand is 55,000 sensors. Middle Industries bought the plant because it was close to its other manufacturing facilities and was available for sale when they were searching for a location. Required: a. What cost per sensor should the cost system report to facilitate management decision making? b. What is the cost of excess capacity? c. What cost per sensor would the cost system report if the smallest manufacturing plant that could be built was able to produce 76,000 sensors? What would be the cost of excess capacity? Complete this question by entering your answers in the tabs below. Req A Req B Req C What cost per sensor should the cost system report to facilitate management decision making? Note: Do not round intermediate calculations. Round your answer to the nearest whole dollar. Cost per sensor A Req> < Prev 2 of 5 Next > MacBook Pro Hint Print References Required: a. What cost per sensor should the cost system report to facilitate management decision making? b. What is the cost of excess capacity? c. What cost per sensor would the cost system report if the smallest manufacturing plant that could be built produce 76,000 sensors? What would be the cost of excess capacity? Complete this question by entering your answers in the tabs below. Req A Reg B Reg C What is the cost of excess capacity? Note: Round your answer to the nearest whole dollar amount. Cost of excess capacity >