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 (50 hours x 60 minutes) Practical capacity percentage Preparing Activity Data: Routing Calls Resolving Change Problems Orders Minutes per unit of the activity 23 33 49 Cost Object Data: All Customers Number of calls routed 19,560 Number of problems resolved. 12,750 Number of change orders prepared 535 22 $37,800 50 3,000 75% 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.)