Activity supply: seven purchasing agents capable of processing 3,200 orders per year (22,400 orders) Purchasing agent cost (salary): $49,400 per year Actual usage: 20,200 orders per year Value-added quantity: 12,200 orders per year Required: 1. Calculate the volume variance. Round your intermediate calculation to two decimal places and the final answer to the nearest 2. Calculate the unused capacity variance. Round your intermediate calculation to two decimal places and the final answer to the nearest dor. $