Macon Publishing reports the following information about resources. At the beginning of the year, Macon estimated it would spend $42,000 for setups and $21,000 for clerical.

	Cost Driver
	Rate	Volume
Resources used
Setups	$255	175 runs
Clerical	30	500 pages typed
Resources supplied
Setups	$43,000
Clerical	20,000

Compute unused resource capacity for setups for Macon Publishing.

Select one:

a. $1,650.

b. $2,500.

c. $1,250.

d. $1,625

e. $3,000.