Now assume that Solar$-$Power has improved the efficiency of the machine setup activity by $20\%,$ and thus its practical capacity level has increased from $50$ to $60$ production runs. However, its budgeted level of production runs did not change. a$)$ If Solar$-$Power allocates the setup activity cost of $$800,000$ by the budgeted level of production runs, compute the amount of the setup activity cost allocated to Model S and Model D after the efficiency improvement. What is the unused capacity cost of the setup activity known to Solar$-$Power?