Ledonne Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: Ledonne Corporation Customer Service Department Data Inputs Resource Data: Number of employees Average salary per employee Practical capacity per employee (in minutes) $ 41,040 108,000 Processing Orders Resolving Processing Credit Queries Reviews Activity Data: Minutes per unit of the activity 12 24 42 All Cost Object Data: Number of orders processed Number of queries resolved Number of credit reviews processed Customers 31,320 21,580 1,220 On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to