Lemaire 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:Lemaire CorporationCustomer Support DepartmentData InputsResource Data:  Number of employees 17Average salary per employee$38,700Practical capacity per employee (in minutes) 90,000?Activity Data:Receiving CallsResolving IssuesSettling DisputesMinutes per unit of the activity102644?Cost Object Data:All CustomersNumber of calls received34,710Number of issues resolved16,100Number of disputes settled930?On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees" would be closest to:

A. 8.96 employees
B. 17.00 employees
C. (8.96) employees
D. 8.04 employees


Answer: D

Business

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