Zeta Department Store has developed the following information in order to develop a time$-$driven ABC model for its Accounts Receivable Department:

Manual processing of invoice and cash receipt $1\mathrm{.}0$ hour

Electronic processing of invoice and electronic funds transfer $0\mathrm{.}1$ hour

Maintain customer file $0\mathrm{.}5$ hour

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 the Accounts Receivable Department is $$500,000$ and the associated practical capacity of accounts receivable labor is $10,000$ hours. The Accounts Receivable Department has six employees.

D$.)$ Suppose half of Zeta$$s Division $1$ customers change their method of payment to electronic next year. How many hours of accounts receivable labor will it require for $1,000$ customers, $2,000$ manual invoices and $2,000$ electronic invoices? How much will division $1$ be charged for the accounts receivable function? Will Zeta$$s cost decrease because of the shift to $50\%$ electronic invoicing in Division $1?$