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 43.5-hour weeks with four weeks for vacation. Of the 43.5 hours, 5 are reserved for administrative tasks, training, and so on. The costs of the Personnel Department, including any allocated costs from other staf 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 dolla X Answer is complete but not entirely correct. a. Cost per minute $ 0.44 X b. Total costs $ 43.61 X c. Unused minutes 1,977,190 X d. Cost of unused capacity $ 888,945 X