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		17
Average salary per employee	$	38,800
Weeks of employment per year		60
Minutes available per week (30 hours 60 minutes)		1,800
Practical capacity percentage		60	%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	18	28	44

Cost Object Data:	All Customers
Number of calls routed	19,810
Number of problems resolved	12,800
Number of change orders prepared	560

Required:

Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand. (Negative amounts should be indicated by a minus sign. Round your intermediate calculations to the nearest whole number.)

Riedell Corporation Tech Support Department Capacity Analys is Preparing Change Orders Resolving Problems Total Routing Calls 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 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 mpact on expenses of matching capacity with demand