ssume a company is conducting a time-driven activity-based costing study in its Purchasing Department. To aid the study, the company provided the following data regarding its Purchasing Department and three of its many jobs:

Number of employees		14
Average annual salary per employee	$	39,312
Weeks of employment per year		52
Hours worked per week		40
Practical capacity percentage		90	%

	Requisition Processing		Bid Evaluation		Inspection
Minutes per unit of the activity	30		15		45

	Job A		Job B		Job C
Number of requisitions processed	9		5		6
Number of bid evaluations	4		3		4
Number of inspections	6		2		8

The cost per minute of the resource supplied is closest to:

Multiple Choice

• $0.42.

• $0.35.

• $0.27.

• $0.38.