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: Number of employees 33 Average salary per employee $ 27,000 Weeks of employment per year 52 Hours worked per week 40 Practical capacity percentage 85 % Line-Item Picking Packaging Loading Deliveries Minutes per unit of the activity 5 15 30 Customer L Customer M Customer N All Customers Number of line items picked 265 165 115 395,000 Number of boxes packaged 43 23 25 40,800 Number of deliveries loaded 6 2 10 13,900 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 Stahls 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.