Ploof 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: Ploof Corporation Customer Service Department Data Inputs Resource Data: Number of employees 20 Average salary per employee $ 34,200 Practical capacity per employee (in minutes) 90,000 Activity Data: Processing Orders Resolving Queries Processing Credit Reviews Minutes per unit of the activity 16 26 36 Cost Object Data: All Customers Number of orders processed 48,970 Number of queries resolved 29,650 Number of credit reviews processed 1,620 On the Capacity Analysis report in time-driven activity-based costing, the potential adjustment in the number of employees would be closest to: Multiple Choice (3.00) employees (2.00) employees 3.00 employees 2.00 employees