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:

Now assume that Saratoga Company would like to answer the following "what if$"$ question using its time$-$driven activity$-$based costing

system: Assuming our estimated activity demands for all jobs in the next period will be as shown below, how will this affect our job

costs and our staffing levels within the Purchasing Department?

Required:

Will the revised activity demands affect the total Purchasing Department labor costs assigned to Job X$,$ Job Y$,$ and Job Z$?$

Using the revised activity demands, calculate Saratoga's used capacity in minutes.

Using the revised activity demands, calculate Saratoga's unused capacity in minutes.

Using the revised activity demands, calculate Saratoga's unused capacity in number of employees. $($Round your answer to $2$

decimal places.$)$

Based on the revised activity demands, 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 amount should be indicated by a minus

sign.$)$