Roediger 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:

Roediger Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees	8
Average salary per employee	$37,800
Weeks of employment per year	50
Minutes available per week (40 hours 60 minutes)	2,400
Practical capacity percentage	75%

Activity Data:	Processing Orders	Resolving Queries	Processing Credit Reviews
Minutes per unit of the activity	14	28	36

Cost Object Data:	Customer P	Customer Q	Customer R	All Customers
Number of orders processed	30	21	9	12,410
Number of queries resolved	20	8	7	5,880
Number of credit reviews processed	0	1	1	500

On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer P would be closest to:

$176.40

$411.60

$0.00

$235.20