Fleisher 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:

Fleisher Corporation
Customer Support Department
Data Inputs
Resource Data:
Number of employees	19
Average salary per employee	$33,600
Weeks of employment per year	50
Minutes available per week (40 hours 60 minutes)	2,400
Practical capacity percentage	80%

Activity Data:	Receiving Calls	Resolving Issues	Settling Disputes
Minutes per unit of the activity	18	22	48

Cost Object Data:	Customer S	Customer T	Customer U
Number of calls received	30	24	3
Number of issues resolved	17	11	8
Number of disputes settled	1	0	0

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

Multiple Choice

• $0.00

• $80.50

• $61.60

• $18.90