Victors Editing is a full-service video editing firm for prominent YouTubers.Victors employs 3 full-time editors, each at a salary of $108,240. Each editor works from home on their own computer, so Victors doesn't need to provide office space, utilities, or computer hardware. However, Victors does pay for Adobe Creative Cloud software licenses, which total $7,920 per year for the three editors. Editors each work 44 weeks per year, 5 days per week, and 6 hours per day excluding breaks, lunch, and downtime such as keeping tabs on their social media accounts.

Editors do the activities listed in the below table. Next to each activity is the cost (in minutes) of an editor's time to complete the activity, along with the frequency at which an activity is performed. For activity frequencies

* labeled "each minute of Video time", the editor has to work that many minutes for each minute of video length. For example, a 5-minute video would require 25 minutes of Sound Editing activities.

Number of Editors	3
Weeks Worked	44
Weekdays per Week	5
Hours per day excluding breaks, lunch, etc.	6
Editor Salary	$ 108,240
Adobe Software License (price for all three editors)	$ 7,920
Activities	Activity Duration (minutes)	Activity Frequency
Sound Editing	5	Each Minute of Video Time
Cuts and Transitions	8	Each Minute of Video Time
Title Sequence	45	Once per Video
Branding and Closing Animation (i.e, Creating animated cartoon with the YouTuber's avatar saying "Don't forget to Like and Subscribe")	600	Once per Client

a. What is the annual practical capacity in minutes for the editor resource at Victors Editing?

b. What is the per minute cost of the editor resource?