Athens Company is conducting a time-driven activity-based costing study in its Engineering Department. To aid the study, the company provided the following data regarding its Engineering Department and the customers served by the department: Number of employees Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 8 $ 70,000 52 40 85% Hours per unit of the activity New Product Design 40 Engineering Change Orders Product Testing 20 B Customer A Customer B Customer C All Customers Number of new products designed 4 3 5 150 Number of engineering change orders Number of products tested 4 1 1 220 9 5 7 130