1.Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study:

Lemaire Corporation
Customer Support Department
Data Inputs
Resource Data:
Number of employees		17
Average salary per employee	$	38,700
Practical capacity per employee (in minutes)		90,000

Activity Data:	Receiving Calls	Resolving Issues	Settling Disputes
Minutes per unit of the activity	10	26	44

Cost Object Data:	All Customers
Number of calls received	34,710
Number of issues resolved	16,100
Number of disputes settled	930

On the Capacity Analysis report in time-driven activity-based costing, the unused capacity in minutes would be closest to:

Multiple Choice

806,620 minutes

723,380 minutes

765,000 minutes

744,190 minutes

2. Schlaefer 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:

Schlaefer Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees		16
Average salary per employee	$	46,440
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		90	%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	16	26	32

Cost Object Data:	All Customers
Number of calls routed	43,740
Number of problems resolved	21,130
Number of change orders prepared	2,220

On the Capacity Analysis report in time-driven activity-based costing, the unused capacity in minutes would be closest to:

Multiple Choice

864,000 minutes

635,870 minutes

407,740 minutes

1,320,260 minutes

3. Callum 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:

Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees		10
Average salary per employee	$	44,880
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		85	%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	14	24	48

Cost Object Data:	Customer M	Customer N	Customer O	All Customers
Number of calls routed	29	21	6	14,210
Number of problems resolved	17	11	9	10,440
Number of change orders prepared	0	1	0	410

On the Capacity Analysis report in time-driven activity-based costing, the impact on expenses of matching capacity with demand would be closest to:

Multiple Choice

($224,400)

($179,520)

($242,361)