Demers Products reports the following information about resources.At the beginning of the year,Demers estimated it would spend $84,000 for setups and $41,000 for quality testing. 
Compute unused resource capacity for setups for Demers Products.
Definitions:
Income Received
The total earnings obtained by individuals or entities, typically through employment, investments, or other sources, during a specified period.
Lower Two Quintiles
Refers to the bottom 40% of a population when it is divided into five equal groups according to income levels.
Income Earned
The total amount of money received by an individual or a business in exchange for labor or the provision of services during a certain period.
Black Children
A term referring to children of African or African American descent.
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