22.

GV is a small accounting firm supporting wealthy individuals in their preparation of annual income tax statements. Every December, GV sends out a short survey to its customers, asking for the information required for preparing tax statements. Based on 50 years of experience, GV categorizes its cases into the following two groups:

Group 1 (new customers): 20 percent of cases

Group 2 (repeat customers): 80 percent of cases

This year, there are 35 income tax statements arriving each week. In order to prepare the income tax statement, GV has three resources, or employees. The following activities are carried out by employees:

An administrative support person processes every tax statement.

A senior accountant (the owner of GV) processes only tax statements for new customers.

A junior accountant processes tax statements for repeat customers.

The administrative support person can process 40 statements per week. The senior accountant can process 10 statements per week. The junior accountant can process 30 statements per week; these statements can be completed more quickly given past information on file about the clients. What is the implied utilization for the junior accountant?

A.

93.3%

B.

33.3%

C.

66.7%

D.

83.3%