Number of employees Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 35 $25,000 52 40 85% Line-Item Picking Loading Deliveries 30 Packaging 15 Minutes per unit of the activity Customer L 275 45 Customer N 125 Number of line Itens picked Number of boxes packaged Number of deliveries loaded Customer M 175 25 2 All Customers 425,000 44,000 14,500 27 10 Required: 1. Using the customer cost analysis as demonstrated in Exhibit 7A-2.compute the following a The cost per minute of the resource supplied in the Shipping Department b. The time-driven activity rate for each of Stahl's three activities. c The total labor costs consumed by Customer L. Customer M, and Customer N 2. Using the capacity analysis as demonstrated in Exhibit 7A3, compute the following a. The used capacity in minutes b. The unused capacity in minutes c. The unused capacity in number of employees. d. The impact on expenses of matching capacity with demand