TB MC Qu. 7A-22 Heyl Corporation is conducting ...

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

Heyl Corporation
Customer Support Department
Data Inputs
Resource Data:
Number of employees		19
Average salary per employee	$	36,000
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		75	%

Activity Data:	Receiving Calls	Resolving Issues	Settling Disputes
Minutes per unit of the activity	14	24	38

Cost Object Data:	Customer A	Customer B	Customer C
Number of calls received	27	23	4
Number of issues resolved	15	8	8
Number of disputes settled	1	1	1

On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer C would be closest to:

Multiple Choice

• $114.40

• $15.20

• $76.80

• $22.40