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:

$\backslash$table$[[$Number of employees,$21],[$Average salary per employee,$$24,000$