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Demers Products reports the following information about resources. At the beginning of the year, Demers estimated it would spend $84,000 for setups and $41,000 for

Demers Products reports the following information about resources. At the beginning of the year, Demers estimated it would spend $84,000 for setups and $41,000 for quality testing. 1.Compute unused resource capacity for setups for Demers Products. 2. Compute unused resource capacity for quality testing for Demers Products.

Cost Driver
Rate Volume
Resources used:
Setups $250/run 350 runs
Clerical $40 900 tests
Resources supplied:
Setups $90,000
Clerical $40,000

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