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 unused capacity in minutes would be closest to:

Multiple Choice

• 187,260 minutes

• 1,612,740 minutes

• 900,000 minutes

• 543,630 minutes