Offerman 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:

Offerman Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees	5
Average salary per employee	$44,280
Weeks of employment per year	50
Minutes available per week (40 hours × 60 minutes)	2,400
Practical capacity percentage	90%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	16	28	34

Cost Object Data:	Customer P	Customer Q
Number of calls routed	32	15
Number of problems resolved	18	10
Number of change orders prepared	0	0

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

Multiple Choice

• $0.00

• $98.40

• $213.20

• $114.80