Company sells multiple products and uses a time-driven ABC system. The company's products must be wrapped individually before shipping. The packaging and shipping department employs

17

people. Each person works

12

days per month on average. Employees in this department work an eight-hour shift that includes a total of

60

minutes for breaks and a meal. The full compensation, including fringe benefits, for each packaging and shipping employee is

$3,780

per month.Requirements

(a)	What is the rate per hour for each packaging and shipping employee at NAN?
(b)	On average, it takes one packaging and shipping employee 15 minutes to prepare a package and label, independent of the number or types of items in the shipment, plus 18 minutes per item to bubble wrap and pack it in the carton. Using NAN's time-driven ABC system, what is the packaging and shipping cost assigned to Order 705, which consisted of 30 items?