What is MDD's total idle capacity cost in the provided budget?

*There are a couple of ways to perform this calculation, so I have not set up any format other than cells in which to post your results. You cannot, however, use any estimate of the number of units of Product UWO-1 because (1) we do not know that number, and (2) MDD makes lots of other products.

Department Wafer Fab Wafer Test ICA DWB ICA MTF IC Test Current utilization 55% 60% 75% 75% 70% Direct labor cost $2,348,377 $2,608,917 $2,341,970 $4,189.427 $4.039,746 Variable manufacturing overhead $6,790,974 $6,496.947 $4.023,729 $6,322.543 $7,150,508 Fixed manufacturing overhead Equipment depreciation $2,355,003 $2,515.422 $698,374 $600,719 $2,287,558 Building depreciation etc. $776.394 $360.251 $120.077 $142,785 $312,382 Other facility costs $2.866,907 $1,032.156 $95.381 $960.042 $960.042 Other costs $12.779.854 $6,664.027 $4.526.340 $6.542.842 $6.498.655 Total fixed manufacturing overhead $18.778,158 $10.571.856 $5.440.172 $8.246.388 $10.058,637 Total manufacturing overhead $25,569,132 $17,068,803 $9.463,901 $14,568,931 $17,209,145