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The manager of the Personnel Department at City Enterprises has been reading about time-driven ABC and wants to apply it to her department. She has identified four basic activities her employees spend most of the their time on: Interviewing, Hiring, Assessment, and Separation Processing. The department employs 14 staff who perform these activities. The manager provides the following estimates for the amount of time it takes to complete each of these activities: Interviewing: 54 minutes. . Hiring: 69 minutes. Assessment: 93 minutes. Separation Processing: 99 minutes Employees in Personnel work 44-hour weeks with four weeks for vacation. Of the 44 hours, five are reserved for administrative tasks, training, and so on. The costs of the Personnel Department, including any allocated costs from other staff functions, are $981,000. During the year, Personnel conducted 2,100 interviews, made 555 hires, made 4,800 assessments, and had 295 separations Required a. What is the cost per minute for activities in Personnel? (Round your answer to 2 decimal places.) Cost per minute b. What is the cost of interviewing and hiring one employee? (Round your intermediate calculations and final answers to 2 decimal places.) Total costs c. How many minutes of unused capacity did Personnel have for the year? Unused minutes d. What was the cost of the unused capacity in Personnel? (Round your intermediate calculations to 2 decimal places.) Cost of unused capacity