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 seven 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: 40 minutes.

• Hiring: 45 minutes.

• Evaluation: 85 minutes.

• Exit: 105 minutes.

Employees in Personnel work 37.5-hour weeks with four weeks for vacation. Of the 37.5 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 $1,244,880. During the year, Personnel conducted 1,100 interviews, made 640 hires, made 5,400 evaluations, and had 400 separations. Note: Assume 52 weeks in a year

Required:

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

   Note: Round your answer to 2 decimal places.

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

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

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

4. 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.