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) Practical capacity percentage 2,400 75% Processing Processing Resolving Credit Activity Data: Orders Minutes per unit of the activity 14 Queries 28 Reviews 36 Cost Object Data: Number of orders processed Number of queries resolved Number of credit reviews processed All Customer P Customer Q 30 Customer R Customers 21 9 12,410 8 7 5,880 1 1 500 20 0 On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to: