Pacius 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: Pacius Corporation Customer Service 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 11 $39, 780 2,400 85% Processing Orders Resolving Processing Credit Issues Reviews Activity Data: Minutes per unit of the activity 12 24 36 Customer s Cost Object Data: Number of orders processed Number of queries resolved Number of credit reviews processed 18 1 On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer S would be closest to