Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: Demartini Corporation Customer Support Department Data Inputs Resource Data: Number of employees 21 Average salary per employee $38,700 Practical capacity per employee (in minutes) 90,000 Activity Data: Receiving Calls Resolving Issues Settling Disputes Minutes per unit of the activity 14 24 42 All Customers Number of calls received 34,130 Number of issues resolved 22,680 Number of disputes settled 630 On the Capacity Analysis report in time-driven activity-based costing, the impact on expenses of matching capacity with demand would be closest to: Multiple Choice ($387,000) ($348,300) ($309,600) ($361,802)