The manager of the Personnel Department at City Enterprises has been reading about time-driven ABC and wants to apply it to her department. She has identined four basic activtes her employees spend most of the their tme on: Interviewing, Hiring, Assessment and Separation Processing. The department employs 5 staff who perform these activities. The manager provides the following estimates for the amount oftime it takes to complete each of these activities 5 minutes. interviewing Hinng: 95 minutes. Assessment: 145 minutes. Separation Processing: 125 minutes. Emplayees in Personnel walk 3G-hour weeks wilh rcur weeks for vacaliin or lhe 3G haurs, five are reserved for administralive lasks. Inaining, and so on The Costs pl lhe Personnel De induding any allocaled crests from allher slaff diDns, are S1,049.040 During the year, Personnel conducted 1,2/0 intervews made MIXI asses ments, and had 3500 separatKns. The manager of the Person Department decides that her estimate of the activities might be too simple In two ways. Flrst, the time to nterview depends on the level of the position for which a candidate is sought. She estimates that for a candidate at the manager level the addrional interviewing ime is 90 minutes. (Personnel Department employees only conduct the in interview, but they accompany the candidate for nterviews by the hiring executive or CEO.) For a candidate at the executive level, the additional time for interviewing is 535 minutes (in addition to the time required for a manager. ue she Identred s that the tme tor separation proce g depends on whether the separatiin voluntary. She estimates that an invountary separaton requres an additional 355 mnutes of personnel trme he second