Figure 1 a Company Usually Processes 20,000 Orders at a Total

Multiple Choice

Figure 1 A company usually processes 20,000 orders at a total cost of £300,000. During the year, only 16,000 orders were processed.
Refer to Figure 1. What is the cost of unused activity?

A) £300,000
B) £240,000
C) £30
D) £60,000