Krueger 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:Krueger CorporationCustomer Support DepartmentData InputsResource Data: Number of employees 12 Average salary per employee$48,600 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 90%?Activity Data:Receiving CallsResolving IssuesSettling DisputesMinutes per unit of the activity142640?Cost Object Data:Customer SCustomer TCustomer UNumber of calls received27205Number of issues resolved15128Number of disputes settled110?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. $0.45 per minute
B. $22.50 per minute
C. $0.41 per minute
D. $20.25 per minute
Answer: A
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