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Weisgarber 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:

Weisgarber Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees 24
Average salary per employee $ 37,710
Weeks of employment per year 50
Minutes available per week (40 hours 60 minutes) 2,400
Practical capacity percentage 90 %
Activity Data: Processing Orders Resolving Queries Processing Credit Reviews
Minutes per unit of the activity 21 27 53
Cost Object Data: Customer G All Customers
Number of orders processed 36 49,320
Number of queries resolved 20 23,620
Number of credit reviews processed 4 2,260

b. Prepare a time-driven activity-based costing Capacity Analysis report for the Customer Service Department that determines the impact on expenses of matching capacity with demand.

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