$12-36$ Identifying and managing unused capacity $($ continuation of $12-34).$ Refer to the information for Scott Company in Problem $12-341.$ Calculate the amount and cost of $($ a $)$ unused manufacturing capacity and $($ b $)$ unused selling and customer $-$ service capacity at the beginning of $2017$ based on actual production and actual number of customers served in $2017.2.$ Suppose Scott can add or reduce its selling and customer $-$ service capacity in increments of $10$ cus$-$ tomers $.$ What is the maximum amount of costs that Scott could save in $2017$ by downsizing selling and customer $-$ service capacity $?3.$ Scott $,$ in fact $,$ does not eliminate any of its unused selling and customer $-$ service capacity $.$ Why might Scott not downsize $?$