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