Denim Products reports the following information about resources. At the beginning of the year, Denim estimated it would spend $95,000 for setups and $54,000 for quality testing.

	Cost Driver
	Rate			Volume
Resources used:
Setups	$	360	/run	270	runs
Quality testing	$	50	/test	900	tests
Resources supplied:
Setups	$	102,000
Quality testing	$	51,000

The unused resource capacity for quality testing for Denim Products is:

Multiple Choice

• $1,000.

• $9,000.

• $6,000.

• $3,000.