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

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

Cost Driver

Rate Volume

Resources used:

Setups $250/run 350 runs

Quality testing $40/test 900 tests

Resources supplied:

Setups $90,000

Quality testing $40,000

The unused resource capacity for setups for Denim Products is:

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