Jefferson Dairy has an ice cream plant with two identical production lines. It leases all of the machinery on the lines from an outside supplier, and has a total current monthly lease payment of $9.240. The production machines are available every working day of the month, or about 22 days per month. The company operates with one daily eight-hour shift. Normal preventive maintenance and minor repairs are performed for one hour each day, leaving seven hours available for productive work on each production line. Thus the total available capacity per machine line was 22 days x 7 hours per day or 154 hours per month. With two machine lines, the plant had machine time available for 308 hours each month. This results in a cost rate for machines of $30 per machine Read the requirements Requirement (a) Suppose that production-related computer resource expenses of $22,000 per month have been inadvertently overlooked for inclusion in the cost system. Explain how the time-driven ABC model should be updated to reflect this cost The time-driven ABC model incorporate a capacity cost rate for computer resources.