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