Stahl Company is conducting a time$-$driven activity$-$based costing study in its Shipping Department. To aid the study, the company

provided the following data regarding its Shipping Department and the customers served by the department:

Required:

Using the customer cost analysis as demonstrated in Exhibit $7$A$-2,$ compute the following:

a$.$ The cost per minute of the resource supplied in the Shipping Department.

b$.$ The time$-$driven activity rate for each of Stahl's three activities.

c$.$ The total labor costs consumed by Customer L$,$ Customer M$,$ and Customer N$.$

Using the capacity analysis as demonstrated in Exhibit $7$A$-3,$ compute the following:

a$.$ The used capacity in minutes.

b$.$ The unused capacity in minutes.

c$.$ The unused capacity in number of employees.

d$.$ The impact on expenses of matching capacity with demand.