The manager of the Personnel Department at Binder City has been reading about time$-$driven ABC and wants to apply it to that department. The manager has identified four basic activities Personnel Department employees spend most of their time on: Interviewing, Hiring, Evaluation, and Exit. The department employs $13$ staff members who perform these activities. The manager provides the following estimates for the amount of time it takes to complete each of these activities:

Interviewing: $46$ minutes.

Hiring: $51$ minutes.

Evaluation: $97$ minutes.

Exit: $111$ minutes.

Employees in Personnel work $43\mathrm{.}5-$hour weeks with four weeks for vacation. Of the $43\mathrm{.}5$ hours, $5$ are reserved for administrative tasks, training, and so on$.$ The costs of the Personnel Department, including any allocated costs from other staff functions, are $$1,250,880.$ During the year, Personnel conducted $1,700$ interviews, made $760$ hires, made $6,600$ evaluations, and had $430$ separations. Note: Assume $52$ weeks in a year

Required:

a$.$ What is the cost per minute for activities in Personnel?

Note: Round your answer to $2$ decimal places.

b$.$ What is the cost of interviewing and hiring one employee?

Note: Round your intermediate calculations and final answer to $2$ decimal places.

c$.$ How many minutes of unused capacity did Personnel have for the year?

d$.$ What was the cost of the unused capacity in Personnel?

Note: Round your intermediate calculations to $2$ decimal places and round your final answer to the nearest whole dollar.

$\backslash$table$[[$a$.$ Cost per minute,$],[$b$.$ Total costs,$],[$c$.$ Unused minutes,$],[$d$.$ Cost of unused capacity,$]]$