How much is the cost of unused capacity and how do I find it?

The results of a recent month's operations appear below: Sales Beginning inventories Ending inventories Direct materialts Direct labor Manufacturing overhead incurred Selling and administrative expense Actual hours of bandsaw use $43,790 5,320 8,820 $14,300 $8,240 151 Required: 1-a. Prepare an income statement that records the cost of unused capacity on the income statement as a period expense. 1-b. How much of the cost of unused capacity can be shown on the income statement as a period expense? Complete this question by entering your answers in the table below. Required 1A Required 13 By how much the cost of unused capacity can be shown on the income statement as a period expense? Cost of unused capacity