Denim Products reports the following information about resources. At the beginning of the year, Denim estimated it would spend $86,000 for setups and $44,000 for quality testing. Cost Driver Rate Volume Resources used: Setups $ 270 /run 330 runs Quality testing $ 40 /test 920 tests Resources supplied: Setups $ 93,000 Quality testing $ 42,000 The unused resource capacity for quality testing for Denim Products is