Code 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:

Code Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees		18
Average salary per employee	$	37,740
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		85	%

Activity Data:	Processing Orders	Resolving Queries	Processing Credit Reviews
Minutes per unit of the activity	16	28	38

Cost Object Data:	Customer G	Customer H	Customer I
Number of orders processed	28	19	5
Number of queries resolved	18	11	8
Number of credit reviews processed	1	1	1

On the Customer Cost Analysis report in time-driven activity-based costing, the Resolving Queries cost assigned to Customer I would be closest to:

Multiple Choice

$73.67

$127.77

$10.36

$82.88