Saratoga Company manufactures jobs to customer specifications. The company is conducting a time$-$driven activity$-$based costing

study in its Purchasing Department to better understand how Purchasing Department labor costs are consumed by individual jobs. To

aid the study, the company provided the following data regarding its Purchasing Department and three of its many jobs:

In addition, assume Saratoga Company provided the following activity data for all jobs produced during the year:

Required:

Calculate Saratoga's used capacity in minutes.

Calculate Saratoga's unused capacity in minutes.

Calculate Saratoga's unused capacity in number of employees.

Note: Round your answer to $2$ decimal places.

Calculate the impact on expenses of matching capacity with demand.

Note: Be sure to round down your potential adjustment in the number of employees to a whole number. Negative amounts