Schweiss 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: Schweiss Corporation Customer Service Department Data Inputs Resource Data: Number of employees Average salary per employee $ 37,800 Weeks of employment per year 50 Minutes available per week (40 hours x 60 minutes) 2.400 Practical capacity percentage 90% 15 On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to: a. $0.35 per minute b. $0.32 per minute c. $15.75 per minute d. $17.50 per minute