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Deninno 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

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Deninno 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: Resource Data: Deninno Corporation Tech Support Department Data Inputs Number of employees 18 Average salary per employee $37,800 Weeks of employment per year 50 Minutes available per week (40 hours x 60 minutes) Practical capacity percentage 2,400 75% Cost Object Routing Calls Resolving Problems Preparing Change Orders Activity Measure Number of calls routed Number of problems resolved Number of change orders prepared Minutes per Unit Total of the Activity Activity 40,370 16 21,190 24 500 42 On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to:

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