Rock Island Manufacturing Makes Motor Brackets In Addition, Rock Island Spent $25,000 on 40 Engineering Changes

Rock Island Manufacturing makes motor brackets. Information regarding resources for the month follows:
$\begin{array}{lrr}&\text { Resources Used }&\text { Resources Supplied }\\\text { Parts management } & \$ 60,000 & \$ 70,000 \\\text { Energy } & 100,000 & 100,000 \\\text { Quality inspections } & 90,000 & 100,000 \\\text { Long-term labor } & 50,000 & 70,000 \\\text { Temporary labor } & 40,000 & 48,000\\\text { Setups } & 140,000 & 200,000 \\\text { Materials } & 300,000 & 300,000 \\\text { Depreciation } & 120,000 & 200,000 \\\text { Marketing } & 140,000& 150,000 \\\text { Customer service } & 20,000 & 40,000 \\\text { Administrative } & 100,000& 140,000\end{array}$
In addition, Rock Island spent $25,000 on 40 engineering changes with a cost driver rate of $600.
Required:
a. Prepare an analysis of the unused resource capacity for the month.