Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: Cieslinski Corporation Tech Support 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 $43,200 50 2,400 80% Routing Calls 20 Activity Data: Minutes per unit of the activity the activity Preparing change Orders 46 Resolving Problems 26 Customer G Customer H Customer I 27 Cost Object Data: Number of calls routed Number of problems resolved Number of change orders prepared 16 On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to: Multiple Choice $22.50 per minute $0.45 per minute $18.00 per minute $0.36 per minute