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

Rock Island Manufacturing makes motor brackets.Information regarding resources for the month follows:
$\begin{array}{|l|r|r|}\hline &\text {Resources}& \text {Resources}\\&\text {Used}&\text {Supplid}\\ \hline \text { Parts management } & \$ 60,000 & \$ 70,000 \\\hline \text { Energy } & 100,000 & 100,000 \\\hline \text { Quality inspections } & 90,000 & 100,000 \\\hline \text { Long-term labor } & 50,000 & 70,000 \\\hline \text { Temporary labor } & 40,000 & 48,000 \\\hline \text { Setups } & 140,000 & 200,000 \\\hline \text { Materials } & 300,000 & 300,000 \\\hline \text { Depreciation } & 120,000 & 200,000 \\\hline \text { Marketing } & 140,000 & 150,000 \\\hline \text { Customer service } & 20,000 & 40,000 \\\hline \text { Administrative } & 100,000 & 140,000 \\\hline\end{array}$
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.