Saratoga Company manufactures jobs to customer specifications. The company is conducting a time-driven activity-based costing study in its Purchasing Department to better understand how Purchasing Department labor costs are consumed by individual jobs, To aid the study, the company provided the following data regarding its Purchasing Department and three of its many jobs: Number of enployees Aver age salary per enployee Veeks of eaploynent per year Hours vorked per week Practical capacity percent age $ 28. 000 52 40 85% Requisition Processing 15 Bid Evaluation 45 Inspection 30 Minutes per unit of the activity Job X 10 Job Y Job Z Number of requisitions processed Number of bid evaluations Number of inspections In addition, assume that Saratoga Company provided the following activity data for all jobs produced during the year: Requisition Processing 6, 500 Bid Evaluation 8. 150 Inspection 9. 500 Activity denands for all jobs Required: 1. Calculate Saratoga's used capacity in minutes. 2. Calculate Saratoga's unused capacity in minutes. 3. Calculate Saratoga's unused capacity in number of employees. (Round your answer to 2 decimal places.) 4. Calculate the impact on expenses of matching capacity with demand. (Be sure to round down your potential adjustment in the number of employees to a whole number. Negative amounts should be indicated by a minus sign.) Used capacity in minutes