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:

Consumption

The use of goods and services by households, contributing to their well-being and satisfaction.

Leisure

Time spent away from work and other compulsory activities, used for relaxation or chosen activities.

Overtime

Additional time worked beyond the standard or scheduled working hours, often compensated at a higher pay rate.

Wage

A fixed regular payment, typically paid on a daily or weekly basis, made by an employer to an employee, especially to a manual or unskilled worker.