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: 26 Number of employees Average salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage $34.000 52 40 804 Line-Item Picking 5 Loading Deliveries Minutes per unit of the activity Packaging 15 Number of line item picked Number of boxes packaged Number of deliverion loaded Customer 1 230 36 Customer M 130 16 2 Customer N 30 All Customers 290,000 29,600 11,300 10 Required: 1. Using the customer cost analysis as demonstrated in Exhibit 7A 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. 2. Using the capacity analysis as demonstrated in Exhibit 7A-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, a. Cost per minute of the resource supplied b. Time-driven activity rate: Line-item picking Packaging Loading Deliveries c. Total shipping labor costs assigned to: Customer L Customer M Customer N