cost of unused capacity is not assigned to products, but is expensed as a separate line item. For 2020, Bow has budgeted the following: 'Click the icon to view the budgeted information.') (Click the icon to view other information.) Requirements 1. Calculate the cost-allocation rate for each of the activity-cost pools for variable and fixed overhead costs 2. Calculate the cost of unused capacity for the year. 3. Calculate the total cost for each model, and the cost per unit for each model. 4. Bow has the opportunity to sublease the unused factory space to a startup company that will be manufacturing surf apparel. None of Bow's machinery will be used. Is there a minimum annual rent that Bow should charge? Are there any other considerations that Bow's management should make prior to offering the space? Cost driver rate Data table Data table