Use the information below to answer the following two questions. A company makes a custom product and uses a job-order costing system. The capacity of the plant is determined by the capacity of a specialized machine. This machine can operate up to 186 hours per month. The estimated total manufacturing overhead cost at capacity is $12,090 per month (all fixed). The company bases its predetermined overhead rate on capacity. Q: What was the cost of unused capacity during the month? (Choose the closest answer.) Answer. Q: What was the cost of goods sold (unadjusted)