TB MC Qu. 7A-59 Jahnel Corporation is conducting ...

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

Jahnel Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees		7
Average salary per employee	$	43,200
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		90	%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	14	22	34

On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Preparing Change Orders would be closest to:

Multiple Choice

• $13.60 per change order prepared

• $1.18 per change order prepared

• $0.40 per change order prepared

• $34.00 per change order prepared