Cieslinski 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:Cieslinski CorporationTech Support DepartmentData InputsResource Data:   Number of employees 12 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 80%?Activity Data:Routing CallsResolving ProblemsPreparing Change OrdersMinutes per unit of the activity202646?Cost Object Data:Customer GCustomer HCustomer INumber of calls routed27237Number of problems resolved1699Number of change orders prepared010?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. $0.45 per minute
C. $18.00 per minute
D. $22.50 per minute


Answer: B

Business

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