TB MC Qu. 7A-73 Callum Corporation is conducting ...

Callum 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:

Callum Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees		10
Average salary per employee	$	44,880
Weeks of employment per year		50
Minutes available per week (40 hours 60 minutes)		2,400
Practical capacity percentage		85	%

Activity Data:	Routing Calls	Resolving Problems	Preparing Change Orders
Minutes per unit of the activity	14	24	48

Cost Object Data:	Customer M	Customer N	Customer O	All Customers
Number of calls routed	29	21	6	14,210
Number of problems resolved	17	11	9	10,440
Number of change orders prepared	0	1	0	410

On the Capacity Analysis report in time-driven activity-based costing, the unused capacity in minutes would be closest to:

Multiple Choice

• 469,180 minutes

• 510,000 minutes

• 550,820 minutes

• 530,410 minutes