Ploof Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:Ploof CorporationCustomer Service DepartmentData InputsResource Data: Number of employees 20Average salary per employee$34,200Practical capacity per employee (in minutes) 90,000?Activity Data:Processing OrdersResolving QueriesProcessing Credit ReviewsMinutes per unit of the activity162636?Cost Object Data:All CustomersNumber of orders processed48,970Number of queries resolved29,650Number of credit reviews processed1,620?On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be closest to:
A. 1,612,740 minutes
B. 900,000 minutes
C. 543,630 minutes
D. 187,260 minutes
Answer: D
Business
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