Question 4: TDABC (10 points) The manager of a HR department has identified Interviewing (45 minutes, 1200 interviews), Hiring (60 minutes, 375 hires), Assessment (75 minutes, 3,000 assessments), and Separation Processing (90 minutes, 250 separations) as four important activities done by the personnel. The FIVE employees in Personnel work 35-hour weeks with four weeks of vacation. 5 hours of the 35 hours are reserved for admn. tasks, training etc. The total cost of the Personnel department is $972,000. 1. What is the cost of interviewing and hiring one employee? 2. What is the cost of excess capacity? The manager later finds that separation processing of involuntary departures requires an additional 180 minutes. 3. What is the cost of processing a voluntary separation? Involuntary separation? 4. If next year, the number of employees hired goes up by 20%, what is the impact on the HR department? Assume that the separations will remain the same