Coble Woodworking Corporation produces fine cabinets. The company uses a job$-$order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated shaper. Additional information is provided below for the most recent month:

Estimates at the beginning of the month:

Estimated total fixed manufacturing overhead $ $46,800$

Capacity of the shaper $260$ hours

Actual results:

Sales $ $94,000$

Direct materials $ $12,300$

Direct labor $ $17,500$

Actual total fixed manufacturing overhead $ $46,800$

Selling and administrative expense $ $6,000$

Actual hours of shaper use $210$ hours

The cost of unused capacity that would be reported as a period expense on the income statement prepared for internal management purposes would be closest to:

Multiple Choice

$$9,000$

$$0$

$$40,800$

$$46,800$