Pacius Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:Pacius CorporationCustomer Service DepartmentData InputsResource Data: Number of employees 11 Average salary per employee$39,780 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 85%?Activity Data:Receiving CallsResolving IssuesProcessing Credit ReviewsMinutes per unit of the activity122436?Cost Object Data:Customer SNumber of orders processed35Number of queries resolved18Number of credit reviews processed1?On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer S would be
closest to:
A. $168.48
B. $163.80
C. $14.04
D. $346.32
Answer: D
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