Round two decimal places.

Stahl Company is conducting a time-driven activity-based costing study in its Shipping Department. To aid the study, the company provided the following data regarding its Shipping Department and the customers served by the department: Number of employees Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 31 $29,000 52 40 85% Line-Item Picking 5 Loading Deliveries Packaging 15 Minutes per unit of the activity 30 Customer L lumber of line items picked Number of boxes packaged Number of deliveries loaded 255 41 6 Customer M 155 21 2 Customer N 105 23 10 All Customers 365,000 37,600 13,300 Required: 1. Using the customer cost analysis as demonstrated in Exhibit 5A-2 in your textbook, compute the following: a. The cost per minute of the resource supplied in the Shipping Department. b. The time-driven activity rate for each of Stahl's three activities. c.The total labor costs consumed by Customer L, Customer M, and Customer N. 2. Using the capacity analysis as demonstrated in Exhibit 5A-3 in your textbook, compute the following: a. The used capacity in minutes. b. The unused capacity in minutes. c. The unused capacity In number of employees. d. The impact on expenses of matching capacity with demand