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 Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 8 $ 28,500 52 40 85% Requisition Processing 15 Bid Evaluation 45 Minutes per unit of the activity Inspection 30 Number of requisitions processed Number of bid evaluations Number of inspections Job X 9 5 8 Job Y 6 4 4 Job z 5 6 8 In addition, assume that Saratoga Company provided the following activity data for all jobs produced during the year: Requisition Bid Processing Evaluation Inspection 5,400 8,000 9,400 Activity demands for all jobs Required: 1. Calculate Saratoga's used capacity in minutes. 2. Calculate Saratoga's unused capacity in minutes. 3. Calculate Saratoga's unused capacity in number of employees. (Round your answer to 2 decimal places.) 4. Calculate the impact on expenses of matching capacity with demand. (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.) 1. 2. Used capacity in minutes Unused capacity in minutes Unused capacity in number of employees Impact on expenses of matching capacity with demand 3. 4