Hyland Resources Inc. uses practical capacity as the denominator to set the cost of supplying capacity and for the current period the budgeted cost per unit of supplying capacity was $42. Practical capacity was set at 12,000 units with theoretical capacity at 19,000 units. During the period, only 6,000 units were produced while the master budget assumed that the company would produce 11,000 units. What is the value of the manufacturing resources not used during the period? OA $252,000 OB. $546,000 Oc. $42,000 OD. $336,000