Question 21 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 (40 hours x 60 minutes) Practical capacity percentage 22 $ 37,400 70 2,400 45% Activity Data: Minutes per unit of the activity Routing Calls 23 Resolving Problems 33 Preparing Change Orders 49 Cost Object Data: Number of calls routed Number of problems resolved Number of change orders prepared All Customers 19,460 12,730 525 Required: Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact expenses of matching capacity with demand. (Negative amounts should be indicated by a minus sign. Round your intermediate calculations to the nearest whole number.) kam calculations to the nearest whole number.) Riedell Corporation Tech Support Department Capacity Analysis Resolving Problems Routing Calls 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 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 ELE