Campanaro 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:Campanaro CorporationTech Support DepartmentData InputsResource Data: Number of employees 14 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:Routing CallsResolving ProblemsPreparing Change OrdersMinutes per unit of the activity202832?Cost Object Data:All CustomersNumber of calls routed41,360Number of problems resolved18,260Number of change orders prepared670?On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees"
would be closest to:
A. 1.41 employees
B. 14.00 employees
C. 12.59 employees
D. (12.59) employees
Answer: A
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