($264,180)

($301,920)

($226,440)

($269,182)

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 Corporation Customer Service Department Data Inputs Resource Data: Number of employees Average salary per employee Weeks of employment per year Minutes available per week (40 hours x 60 minutes) Practical capacity percentage 12 $37,740 50 2,400 85% Minutes per Total Unit of the Cost Object Activity Measure Activity Activity 16 24 Processing Orders Resolving Queries Processing Credit Reviewss Number of orders processed Number of queries resolved Number of credit reviews processed 15,760 9,280 600 36 On the Capacity Analysis report in time-driven activity-based costing, the impact on expenses of matching capacity with demand" would be closest to