Dinoco manufactures racing products in a manufacturing facility with a total of 25,000 square feet of theoretically usable space. However, they can only practically use 80% of that space for production. During 2021, the company incurred $120,000 in direct materials and $80,000 in direct labor. Total overhead costs associated with the manufacturing facility were $321,000. If Dinoco only actually used 15,000 square feet of space during the year, what was their cost of unused capacity? (round to the nearest dollar) ***CORRECT ANSWER IS 80,250. PLEASE EXPLAIN HOW STEP-BY-STEP***

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Dinoco manufactures racing products in a manufacturing facility with a total of 25,000 square feet of theoretically usable space. However, they can only practically use 80% of that space for production. During 2021, the company incurred $120,000 in direct materials and $80,000 in direct labor. Total overhead costs associated with the manufacturing facility were $321,000.  If Dinoco only actually used 15,000 square feet of space during the year, what was their cost of unused capacity? (round to the nearest dollar)  ***CORRECT ANSWER IS 80,250. PLEASE EXPLAIN HOW STEP-BY-STEP***

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