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

Spillett Corporation
Order Fulfillment Department
Data Inputs
Resource Data:
Number of employees		22
Average salary per employee	$	43,860
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		85	%

Activity Data:	Processing Orders	Preparing Deliveries	Handling Returns
Minutes per unit of the activity	18	30	34

Cost Object Data:	All Customers
Number of orders processed	43,840
Number of deliveries prepared	20,780
Number of returns handled	690

On the Capacity Analysis report in time-driven activity-based costing, the potential adjustment in the number of employees would be closest to:

On the Capacity Analysis report in time-driven activity-based costing, the unused capacity in minutes would be closest to: