Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:Jahnel CorporationTech Support DepartmentData InputsResource Data: Number of employees 7 Average salary per employee$43,200 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 90%?Activity Data:Routing CallsResolving ProblemsPreparing Change OrdersMinutes per unit of the activity142234?On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Preparing Change Orders would be closest to:
A. $1.18 per change order prepared
B. $34.00 per change order prepared
C. $0.40 per change order prepared
D. $13.60 per change order prepared
Answer: D
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