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

Stapel Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees		10
Average salary per employee	$	43,200
Practical capacity per employee (in minutes)		108,000

On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

Multiple Choice

• $0.40 per minute

• $20.00 per minute

• $0.36 per minute

• $18.00 per minute