Weimar Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:Weimar CorporationOrder Fulfillment DepartmentData InputsResource Data: Number of employees 13 Average salary per employee$36,720 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 85%?Activity Data:Processing OrdersPreparing DeliveriesHandling ReturnsMinutes per unit of the activity162844?Cost Object Data:All CustomersNumber of orders processed21,750Number of deliveries prepared11,130Number of returns handled410?On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees"
would be closest to:
A. 6.36 employees
B. (6.64)employees
C. 6.64 employees
D. 13.00 employees
Answer: A
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