Saratoga Company manutactures jobs to customer specitications. I he company is conducting a time$-$ariven 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?

Requisition

Processing Bid Evaluation Inspection

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 vour notential adiustment in the number of emolovees to a whole number. Necative amount should be indicated bv a minus