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Spartans Inc. has three operating departments that receive support from Quality Control ( Support ) . Below is the number of inspections department plans to

Spartans Inc. has three operating departments that receive support from Quality Control (Support). Below is the number of inspections department plans to use (Expected Usage) and its actual usage for the month.
\table[[,Dept A,Dept B,Dept C],[Expected Usage,130,190,140],[Actual Wsage,185,150,125]]
Quality Control can provide up to 500 inspections each month. Estimated its support costs are as follows:
Fixed Costs ,$45,000
Variable Costs $45 per inspection
Spartans Inc. estimates costs based on Practical Capacity. For the single-rate method costs are allocated based on actual usage. For the dual-rate method variable costs are allocated based on actual usage and fixed costs are allocated based on expected usage.
If Spartans Inc. uses a Dual Rate based on Practical Capacity, how much support costs will be unallocated?
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