The manager of the Personnel Department at City Enterpnses has been reading about time-driven ABC and wants to apply it to her department She has identihed tour basic activities her employees spend most of the ther time on: Internewng, Hirng, Assessment, and Separation Processing. The department employs 12 staff who perform these a The manager prcides the following estimates for the amountof me tlakes to complete each cf these activities: terviewing: 52 minutes. Hiring: 67 minutos. Assessment: 89 minutes. ng. 97 Fmployees in Personnel work 42-hour werks with four werks for vacation Of the 42 hours, five are nescrver for administrative tasks, training and so on The costs af the Personnel Department, including an d costs from rther staff functions. are SS79 000 During year, allocated the Personnel conducted 1.900 interviews, made 5 res, made 4,400 assessments, and had 285 separations