Which of the following is a valid approach for calculating the cost of unused capacity? Multiple Choice (Actual amount of the allocation base - Amount of allocation base at capacity) Predetermined overhead rate (Amount of allocation base at capacity - Actual amount of the allocation base) - Predetermined overhead rate (Amount of allocation base at capacity - Actual amount of the allocation base) Predetermined overhead rate (Actual amount of the allocation base - Amount of allocation base at capacity) Predetermined overhead rate