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Dinoco manufactures racing products in a manufacturing facility with a total of 25,000 square feet of theoretically usable space. However, they can only practically use

Dinoco manufactures racing products in a manufacturing facility with a total of 25,000 square feet of theoretically usable space. However, they can only practically use 80% of that space for production. During 2021, the company incurred $120,000 in direct materials and $80,000 in direct labor. Total overhead costs associated with the manufacturing facility were $343,000. If Dinoco only actually used 17,000 square feet of space during the year, what was their cost of unused capacity? (round to the nearest dollar)

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