Gruber Industries Provides the Following Information About Resources In Addition, Sales for the Period Totaled $600,000

Essay

Gruber Industries provides the following information about resources:
$\begin{array}{lcl}&\text { Cost Driver Rate }&\text { Cost Driver Volume }\\\text { Resources used }\\\text { Materials } & \$ 12 & 15,000 \text { pounds } \\\text { Energy } & 48 & 675 \text { machine hours } \\\text { Setups } & 300 & 150 \text { setups } \\\text { Purchasing } & 240 & 16 \text { purchase orders } \\\text { Customer service } & 160 & \text { 175 returns } \\\text { Long-term labor } & 80 & \text { 640 labor hours } \\\text { Administrative } & 60 & \text { 840 administrative hours }\end{array}$
$$\begin{array} { l r } \text { Resources supplied } & \\\text { Materials } & \$ 192,000 \\\text { Energy } & 36,480 \\\text { Setups } & 50,400 \\\text { Purchasing } & 44,000 \\\text { Customer service } & 35,200 \\\text { Long-term labor } & 53,000 \\\text { Administrative } & 54,000\end{array}$$
In addition, sales for the period totaled $600,000.
Required:
Compute the unused resource capacity for each preceding item.