QUESTION 5 Penny Woodcrafting Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated bandsaw. Additional information is provided below for the most recent month Estimates at the beginning of the month: Estimated total fixed manufacturing overhead Capacity of the bandsaw $26,520 260 hours Actual results: Actual total fixed manufacturing overhead Actual hours od bandsaw use $24,000 240 hours The cost of unused capacity that would be reported as a period expense on the income statement prepared for internal management purposes would be closest to O 12.210 51.920 O $2.080 52,040