Gendel 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:Gendel CorporationCustomer Service DepartmentData InputsResource Data: Number of employees 12 Average salary per employee$37,740 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 85%?Cost ObjectActivity MeasureTotal ActivityMinutes per Unit of the ActivityProcessing OrdersNumber of orders processed15,76016Resolving QueriesNumber of queries resolved9,28024Processing Credit ReviewsNumber of credit reviews processed60036?On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be
closest to:
A. 496,480 minutes
B. 727,520 minutes
C. 612,000 minutes
D. 669,760 minutes
Answer: B
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