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

question 130

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.

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Definitions:

Arteriosclerosis

A condition characterized by the thickening, hardening, and loss of elasticity of the walls of arteries, leading to restricted blood flow.

Angina Pectoris

A disorder involving a restricted blood supply to the myocardium, which results in chest pain and restricted breathing.

Diastolic Pressure

The lower number in a blood pressure reading, representing the pressure in the arteries when the heart is resting between beats.

Systolic Pressure

The pressure exerted on the arteries when the heart beats, representing the maximum arterial pressure during contraction of the left ventricle of the heart.