Assume SAFE company is conducting a time-driven activity-based costing study in its Purchasing Department. To aid the study, SAFE company gathered the following data regarding resources in its Purchasing Department and for 3 of its many jobs:

Number of employees	12
Average annual salary per employee	$ 30,000
Weeks of employment per year	52
Hours worked per week	40
Practical capacity percentage	85%

	Requisition Processing	Bid Evaluation	Inspection
Minutes per unit of the activity	30	15	45

	Job A	Job B	Job C
Number of requisitions processed	9	5	6
Number of bid evaluations	4	3	4
Number of inspections	6	2	8

Given this data, what is the practice capacity of the resource supplied (in minutes)?

Multiple Choice

1,272,960

1,427,680

1,392,960

1,307,680