Zeta Department Store has developed the following information in order to develop a time-driven ABC model for its Accounts Receivables Department: ACTIVITY ESTimated WORKERTIME . ... TO PERFORM ACTIVITY. Manual processing of invoice and cash receipt 1.0 hr Electronic processing of invoice and electronic funds transfer 0.1 hr Maintain customer file 0.5 hr The time to process payments of customer invoices depends on whether the customer pays the bill manually or electronically, as shown above The time to maintain each customer file is the same for all customers. The annual cost of Account Rec. Dept. is $500,000 and the associated practical capacity of accounts receivable labor is 10,000 hours. The Accounts Rec. Dept. has six employees. Required: a) What is the capacity cost rate for the Acct. Rec. Dept. b) Zeta's Division 1 has 1000 small-to medium-sized customers who annually generate a total of $10 million in sales, resulting in 4,000 invoices. These customers pay all their invoices manually. what is the annual activity-based cost associated with Division 1's customers? c)Zeta Division 2 has 200 large customers who annually generate a total of $10 million in sales, resulting in 400 invoices. These customers pay all of their invoices electronically. What is the annual activity-bsed cost associated with Division 2's customers? d) Suppose half of Zeta's Division 1 customers change their method of payment to electronic next year. How many hours of accounts receivable labor will it require for 1,000 customers, 2000 manual invoices, and 2000 electronic invoices? How much will division 1 be charges for the accounts receivable function? Will Zeta's costs decrease because of the shift to 50% electronic invoicing in Division 1?