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:Number of employees$9$Average salary per employee$ $28,000$Weeks of employment per year$52$Hours worked per week$40$Practical capacity percentage$85\%$ Requisition ProcessingBid EvaluationInspectionMinutes per unit of the activity$154530$ Job XJob YJob ZNumber of requisitions processed$1076$Number of bid evaluations$213$Number of inspections$515$In addition, assume that Saratoga Company provided the following activity data for all jobs produced during the year: Requisition ProcessingBid EvaluationInspectionActivity demands for all jobs$6,5008,1509,500$Required:Calculate Saratogas used capacity in minutes.Calculate Saratogas unused capacity in minutes.Calculate Saratogas 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 should be indicated by a minus sign.