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A company is conducting a time-driven activity-based costing study in its Purchasing Department. To aid the study, the company provided the follo data regarding its

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A company is conducting a time-driven activity-based costing study in its Purchasing Department. To aid the study, the company provided the follo data regarding its Purchasing Department and three of its many Jobs: Number of employees Average annual salary per employee Weeks of employment per year Hours worked per week Practical capacity percentage 14 $39,312 52 40 901 145 Minutes per unit of the activity Requisition Bid Processing Evaluation Inspection 30 28 45 Number of requisitions processed Number of bid evaluations Number of inspections Job A 9 4 6 Job B 5 3 2 Job C 6 4 8 What is the time-driven activity rate for Bid Evaluation

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