Wrench Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:Wrench CorporationCustomer Support DepartmentData InputsResource Data: Number of employees 10 Average salary per employee$35,100 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 75%?Activity Data:Receiving CallsResolving IssuesSettling DisputesMinutes per unit of the activity122838?Cost Object Data:All CustomersNumber of calls routed28,620Number of issues resolved17,000Number of disputes settled1,140?On the Capacity Analysis report in time-driven activity-based costing, the "potential adjustment in the number of employees"
would be closest to:
A. 1.00 employees
B. 2.00 employees
C. 0.00 employees
D. (1.00) employees
Answer: C
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