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Riedell 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: Riedell Corporation Tech Support Department Data Inputs Resource Data: Number of employees Average salary per employee Weeks of employment per year Minutes available per week (50 hours x 60 minutes) Practical capacity percentage 16 $ 39,800 50 3, eee 75% Activity Data: Minutes per unit of the activity Routing Calls 17 Resolving Problems 27 Preparing Change Orders 43 Cost Object Date: Number of calls routed Number of problems resolved Number of change orders prepared All Customers 19,860 12,810 565 Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on Riedell Corporation Tech Support Department Capacity Analysis Routing Calls Resolving Problems Preparing Change Orders Total Step 1: Calculate the used capacity in minutes Customer demand for each activity Minutes required per unit of each activity Minutes used to meet demand Step 2: Calculate the unused capacity in minutes Total minutes available to meet demand Total minutes used to meet demand Unused capacity in minutes Step 3: Calculate the unused capacity in number of employees Unused capacity in minutes Practical capacity per employee (in minutes) Unused capacity in number of employees Unused capacity in number of employees Step 4: Calculate the financial impact of matching capacity with demand Potential adjustment in number of employees (rounded) Average salary per employee Impact on expenses of matching capacity with demand