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South Beach Industries reports the following information about resources. At the beginning of the year, South Beach estimated it would spend $180,000 for materials, $42,000

South Beach Industries reports the following information about resources. At the beginning of the year, South Beach estimated it would spend $180,000 for materials, $42,000 for purchasing, $35,000 for setups, and $36,000 for repairs.


Cost Driver

Rate Volume

Resources used:

Materials $10/lb 18,350 lbs

Purchasing $250/purchase order 160 purchase orders

Setups $450/setup 80 setups

Repairs $36/job 700 jobs

Resources supplied: Materials $192,700

Purchasing $44,300

Setups $37,500

Repairs $30,000


The unused resource capacity for purchasing for South Beach is:

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