Super Constructors (SC) specializes in building three different home models: Model A, Model B, and Model C. These types of construction jobs require significant investments in specialized equipment and staff. Additionally, the model construction teams work independently of each other and do not share equipment. Last year SC budgeted $28,000,000 in fixed capacity costs for its Model C construction team. These capacity costs are completely fixed regardless of how much the Model C construction team works, and includes costs such as architect salaries, foreman salaries, equipment lease payments, equipment depreciation, and personnel training. SC allocates capacity costs on homes built, and budgeted for 100 Model C homes last year. SC actually built 80 Model homes by the end of last year, which is 20 homes less than budgeted. The SC management team has determined practical capacity at 120 Model C homes. Based on last year's budgeted volume, SC planned for an idle capacity of 20 homes (120 homes 100 homes). Finally, SC management recognizes 200 Model C houses as a theoretical standard for capacity use. Using theoretical capacity as the allocation rate of fixed cost, how much fixed cost was allocated to the Model C homes built, how much was unplanned idle capacity, and how much was planned idle capacity? A Allocated fixed costs: $22,400,000; unplanned idle capacity: $5,600,000; planned idle capacity: $0 B Allocated fixed costs: $18,666,666.67; unplanned idle capacity: $4,666,666.67; planned idle capacity: $4,666,666.67 C Allocated fixed costs: $28,000,000; unplanned idle capacity: $0; planned idle capacity: $0 D Allocated fixed costs: $11,200,000; unplanned idle capacity: $2,800,000; planned idle capacity: $14,000,000