The management of Wrights Corporation would like to investigate the possibility of basing its predetermined overhead rate on activity at capacity rather than on the estimated amount of activity for the year. The company's controller has provided an example to illustrate how this new system would work. Estimated activity for the upcoming year 15,000 machine-hours Capacity 18,000 machine-hours Actual activity for the year 15,800 machine-hours Manufacturing overhead (all fixed) $ 43,200 per year Required: a. Determine the predetermined overhead rate if the predetermined overhead rate is based on the estimated activity for the upcoming year. b. Determine the cost of unused capacity for the yearif the predetermined overhead rate is based on activity at capacity.