The customer sales activity includes activities such as order taking and refund processing. The cost of the assets and personnel to staff these activities is $91,560. With this level of staffing and assets, the company has 374,400 minutes of capacity per year within the customer sales activity. What is the rate to supply this activity per minute? Select answer from the options below $.49/minute $4.09/minute $0.24/minute $14.67/minute