The manager of the Personnel Department at Heumann Enterprises has been reading about time$-$driven ABC and wants to apply it to the department. She has identified four basic activities her employees spend most of their time on: interviewing, hiring, assessment, and separation processing. The department employs five staff who perform these activities. The manager has the following estimates for the amount of time it takes to complete each of these activities:

$$ Interviewing $45$ minutes.

$$ Hiring $60$ minutes.

$$ Assessment $75$ minutes.

$$ Separation processing $90$ minutes.

Employees in Personnel work $35-$hour weeks with four weeks for vacation. Five of the $35$ hours are reserved for administrative tasks, training, etc. The costs of the Personnel Department, including any allocated costs from other staff functions, are $ $972,000.$ During the year, Personnel conducted $1,200$ interviews, made $375$ hires, made $3,000$ assessmThe manager of the Personnel Department decides that her estimate of the activities might be too simple in two ways. First, the time to interview depends on the level of the position the firm seeks. She estimates that the additional interviewing time for a candidate at the manager level is $120$ minutes. $($Personnel Department employees only conduct the initial interview, but they accompany the candidate for interviews with the hiring executive or CEO.$)$ For a candidate at the executive level, the additional interviewing time is $360$ minutes $($in addition to the time required for a manager$).$ The second issue she identified is that the time for separation processing depends on whether the separation is voluntary. She estimates that an involuntary separation requires an additional $180$ minutes of personnel time.

e$.$ Write out a time equation for the interviewing activity.

f$.$ Write out a time equation for the separation processing activity.

g$.$ What is the cost of interviewing a manager? An executive?

h$.$ What is the cost of a voluntary separation? An involuntary separation?

ents, and had $250$ separations.