Code 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:Code CorporationCustomer Service DepartmentData InputsResource Data:   Number of employees 18 Average salary per employee$37,740 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 85%?Activity Data:Processing OrdersResolving QueriesProcessing Credit ReviewsMinutes per unit of the activity162838?Cost Object Data:Customer GCustomer HCustomer INumber of orders processed28195Number of queries resolved18118Number of credit reviews processed111?On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute

of the resource supplied would be closest to:

A. $0.37 per minute
B. $18.50 per minute
C. $0.31 per minute
D. $15.73 per minute


Answer: A

Business

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