Lemaire 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: Lemaire Corporation Customer Support Department Data Inputs Resource Data: Number of employees Average salary per employee Practical capacity per employee (in minutes) 17 $38,700 90,000 Activity Data: Minutes per unit of the activity Receiving Resolving Calls Issues 10 2 6 Settling Disputes 44 Cost Object Data: Number of calls received Number of issues resolved Number of disputes settled All Customers 34,710 16,100 930 On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees would be closest to: Jahnel 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: Jahnel Corporation Tech Support Department Data Inputs Resource Data: Number of employees Average salary per employee Weeks of employment per year Minutes available per week (40 hours X 60 minutes) Practical capacity percentage 7 $43,200 2,400 90% Routing Calls 14 Activity Data: Minutes per unit of the activity Preparing Change Orders Resolving Problems 22 34 On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Resolving Problems would be closest to: Tullio Corporation Tech Support Department Data Inputs Resource Data: Number of employees Average salary per employee Practical capacity per employee (in minutes) 20 $36,900 90,000 Routing Calls 12 Activity Data: Minutes per unit of the activity Preparing Change Orders 40 Resolving Problems 22 Number of calls routed Number of problems resolved Number of change orders prepared All Customers 45,820 36,370 2,060 On the Capacity Analysis report in time-driven activity-based costing, the "potential adjustment in the number of employees" would be closest to