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 cost per minute of the resource supplied would be closest to:
A. $0.36 per minute
B. $18.00 per minute
C. $20.00 per minute
D. $0.40 per minute
Answer: D
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