Kilwin Candy Company employs 6 workers, each working 8-hour days. Each worker has the capacity to make 200 candy bars per day. The average pay of these workers is $8.00 per hour. On Wednesday, the workers only made 1,080 candy bars. The cost driver rate for this activity was calculated to be $0.32 per bar. The cost of unused capacity on Wednesday was:

$40.20

$38.40

$37.90

$36.50

None of these.