Schackow Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study:

Schackow Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees		27
Average salary per employee	$	35,100
Practical capacity per employee (in minutes)		90,000

Activity Data:	Processing Orders	Resolving Queries	Processing Credit Reviews
Minutes per unit of the activity	18	28	34

Cost Object Data:	Customer P
Number of orders processed	30
Number of queries resolved	15
Number of credit reviews processed	1

On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer P would be closest to:

Multiple Choice

• $163.80

• $387.66

• $13.26

• $210.60