USE THE FOLLOWING INFORMATION FOR QUESTIONS 11 AND 12 Rayray corporation performs tax consulting and has the following cost structure. Sales price = $750 per tax return, variable costs = $500 per return, and all other indirect costs of the company total $180,000 per month. Rayray's full time consultants are fully utilized from January through April of each year, but during the summer months about 30% of consultants' time is spent performing non-tax administrative work for the corporation. 11. Assuming no layoffs or staff changes during the year, what is the best estimate of the cost of excess capacity in the month of July? A. $0 B. $180,000 C. $126,000 D. $54,000 E. Not enough information to answer the