Deck 17: Time-Driven Activity-Based Costing: a Microsoft Excel-Based Approach

Question 1

In time-based activity-based costing, the practical capacity percentage is an estimate of the company's capacity in relation to its closest competitor.

Answer 1

False

Question 2

Time-based activity-based costing does NOT use which of the following types of data inputs?

A) Resource data.
B) Direct cost data.
C) Activity data.
D) Costs object data.

Answer 2

B

Question 3

Stapel Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $0.40 per minute
B) $20.00 per minute
C) $0.36 per minute
D) $18.00 per minute

Answer 3

A
Explanation:

Question 4

Chuong Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Handling Returns would be closest to:

A) $44.00 per return handled
B) $17.60 per return handled
C) $0.91 per return handled
D) $0.40 per return handled

Question 5

Pacius Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer S would be closest to:

A) $346.32
B) $14.04
C) $168.48
D) $163.80

Question 6

Offerman Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer Q would be closest to:

A) $0.00
B) $98.40
C) $213.20
D) $114.80

Question 7

In a Capacity Analysis report in time-based activity-based costing, the unused capacity in number of employees is computed by multiplying the unused capacity in minutes by the practical capacity per employee in minutes.

Question 8

Clutts Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Resolving Issues would be closest to:

A) $0.36 per issue resolved
B) $1.64 per issue resolved
C) $7.92 per issue resolved
D) $22.00 per issue resolved

Question 9

Time-based activity-based costing does not require extensive interviews with employees to perform stage one allocations.

Question 10

Schweiss Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $17.50 per minute
B) $0.32 per minute
C) $0.35 per minute
D) $15.75 per minute

Question 11

Mccluer Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Routing Calls would be closest to:

A) $10.00 per call routed
B) $0.43 per call routed
C) $5.30 per call routed
D) $4.30 per call routed

Question 12

Bernosky Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer Q would be closest to:

A) $13.60
B) $76.80
C) $234.40
D) $144.00

Question 13

In a Cost Analysis report in time-based activity-based costing, the first step is to divide the total cost of the resources supplied by the practical capacity of the resources supplied to obtain the cost per minute of the resource supplied.

Question 14

Oltz Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer U would be closest to:

A) $0.00
B) $174.24
C) $79.20
D) $95.04

Question 15

In a Cost Analysis report in time-based activity-based costing, the time-driven activity rate for an activity is computed by dividing the minutes required of the resource per unit of activity by the cost per minute of the resource supplied.

Question 16

Doell Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Routing Calls would be closest to:

A) $6.84 per call routed
B) $0.38 per call routed
C) $18.00 per call routed
D) $3.11 per call routed

Question 17

Mongiello Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Resolving Issues would be closest to:

A) $9.12 per issue resolved
B) $0.38 per issue resolved
C) $24.00 per issue resolved
D) $1.58 per issue resolved

Question 18

Schackow Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer P would be closest to:

A) $163.80
B) $387.66
C) $13.26
D) $210.60

Question 19

In a Capacity Analysis report in time-based activity-based costing, the unused capacity in minutes is computed by subtracting the total minutes used to meet demand from the total minutes available to meet demand.

Question 20

In a Capacity Analysis report in time-based activity-based costing, the impact on expenses of matching capacity with demand is computed by multiplying the potential adjustment in the number of employees by the average salary per employee.

Question 21

Grassie Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the"unused capacity in minutes" would be closest to:

A) 874,940 minutes
B) 815,470 minutes
C) 756,000 minutes
D) 637,060 minutes

Question 22

Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $22.50 per minute
B) $0.45 per minute
C) $18.00 per minute
D) $0.36 per minute

Question 23

Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.36.
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer P would be closest to:

A) $15.84
B) $290.88
C) $118.80
D) $156.24

Question 24

Lopresto Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Handling Returns would be closest to:

A) $13.68 per return handled
B) $1.06 per return handled
C) $36.00 per return handled
D) $0.38 per return handled

Question 25

Hollifield Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to:

A) ($199,800)
B) ($233,100)
C) ($259,222)
D) ($266,400)

Question 26

Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Preparing Deliveries cost assigned to Customer R would be closest to:

A) $12.00
B) $108.00
C) $82.67
D) $128.00

Question 27

Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Preparing Deliveries cost assigned to Customer Q would be closest to:

A) $108.00
B) $82.67
C) $128.00
D) $12.00

Question 28

Morine Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees" would be closest to:

A) 4.78 employees
B) (6.22) employees
C) 11.00 employees
D) 6.22 employees

Question 29

Elerson Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "total minutes used to meet demand" would be closest to:

A) 756,000 minutes
B) 450,360 minutes
C) 552,240 minutes
D) 654,120 minutes

Question 30

Boiser Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be closest to:

A) 324,160 minutes
B) 867,000 minutes
C) 1,409,840 minutes
D) 595,580 minutes

Question 31

Tullio Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "potential adjustment in the number of employees" would be closest to:

A) (4.00) employees
B) 5.00 employees
C) 4.00 employees
D) (5.00) employees

Question 32

Heyl Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer C would be closest to:

A) $114.40
B) $15.20
C) $76.80
D) $22.40

Question 33

Campanaro Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees" would be closest to:

A) 1.41 employees
B) 14.00 employees
C) (12.59) employees
D) 12.59 employees

Question 34

Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer I would be closest to:

A) $168.30
B) $105.30
C) $63.00
D) $0.00

Question 35

Demartini Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to:

A) ($387,000)
B) ($348,300)
C) ($309,600)
D) ($361,802)

Question 36

Choi Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Preparing Deliveries cost assigned to Customer P would be closest to:

A) $168.00
B) $12.00
C) $128.00
D) $102.67

Question 37

Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.36.
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer Q would be closest to:

A) $100.80
B) $87.12
C) $0.00
D) $187.92

Question 38

Wrench Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "potential adjustment in the number of employees" would be closest to:

A) 0.00 employees
B) 2.00 employees
C) 1.00 employees
D) (1.00) employees

Question 39

Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer G would be closest to:

A) $430.20
B) $187.20
C) $0.00
D) $243.00

Question 40

Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer H would be closest to:

A) $105.30
B) $207.00
C) $333.00
D) $20.70

Question 41

Lamorte Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Processing Orders cost assigned to Customer X would be closest to:

A) $246.00
B) $150.33
C) $8.20
D) $134.84

Question 42

Lamorte Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $0.41 per minute
B) $18.45 per minute
C) $20.50 per minute
D) $0.37 per minute

Question 43

Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Receiving Calls cost assigned to Customer O would be closest to:

A) $117.60
B) $51.20
C) $7.20
D) $28.80

Question 44

Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Routing Calls would be closest to:

A) $5.60 per call routed
B) $14.00 per call routed
C) $0.40 per call routed
D) $3.86 per call routed

Question 45

Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer S would be closest to:

A) $189.00
B) $130.90
C) $16.80
D) $336.70

Question 46

Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer A would be closest to:

A) $248.00
B) $453.60
C) $187.20
D) $18.40

Question 47

Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Preparing Change Orders would be closest to:

A) $13.60 per change order prepared
B) $1.18 per change order prepared
C) $0.40 per change order prepared
D) $34.00 per change order prepared

Question 48

Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $0.40 per minute
B) $0.36 per minute
C) $20.00 per minute
D) $18.00 per minute

Question 49

Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Receiving Calls cost assigned to Customer N would be closest to:

A) $117.60
B) $108.00
C) $77.60
D) $7.20

Question 50

Lamorte Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Processing Orders cost assigned to Customer Z would be closest to:

A) $49.20
B) $8.20
C) $69.24
D) $150.33

Question 51

Code Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Resolving Queries cost assigned to Customer I would be closest to:

A) $73.67
B) $127.77
C) $10.36
D) $82.88

Question 52

Code Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $0.37 per minute
B) $18.50 per minute
C) $15.73 per minute
D) $0.31 per minute

Question 53

Gauch Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.40.
On the Customer Cost Analysis report in time-driven activity-based costing, the Receiving Calls cost assigned to Customer M would be closest to:

A) $216.00
B) $117.60
C) $7.20
D) $113.60

Question 54

Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer T would be closest to:

A) $235.90
B) $84.70
C) $151.20
D) $0.00

Question 55

Lamorte Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Processing Orders cost assigned to Customer Y would be closest to:

A) $155.80
B) $104.78
C) $150.33
D) $8.20

Question 56

Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer U would be closest to:

A) $0.00
B) $80.50
C) $61.60
D) $18.90

Question 57

Code Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Resolving Queries cost assigned to Customer G would be closest to:

A) $10.36
B) $127.77
C) $186.48
D) $108.20

Question 58

Code Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the Resolving Queries cost assigned to Customer H would be closest to:

A) $113.96
B) $10.36
C) $127.77
D) $84.03

Question 59

Imbesi Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.36.
On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer R would be closest to:

A) $0.00
B) $108.72
C) $45.36
D) $63.36

Question 60

Jahnel Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Resolving Problems would be closest to:

A) $0.40 per problem resolved
B) $8.80 per problem resolved
C) $1.82 per problem resolved
D) $22.00 per problem resolved

Question 61

Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Preparing Change Orders would be closest to:

A) $0.42 per change order prepared
B) $1.11 per change order prepared
C) $15.96 per change order prepared
D) $38.00 per change order prepared

Question 62

Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer R would be closest to:

A) $15.12
B) $82.32
C) $150.36
D) $52.92

Question 63

Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer U would be closest to:

A) $93.60
B) $125.10
C) $0.00
D) $31.50

Question 64

Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer P would be closest to:

A) $176.40
B) $411.60
C) $0.00
D) $235.20

Question 65

Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer N would be closest to:

A) $116.16
B) $266.64
C) $21.12
D) $129.36

Question 66

Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be closest to:

A) 469,180 minutes
B) 510,000 minutes
C) 550,820 minutes
D) 530,410 minutes

Question 67

Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer M would be closest to:

A) $178.64
B) $0.00
C) $358.16
D) $179.52

Question 68

Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer T would be closest to:

A) $126.00
B) $140.40
C) $18.00
D) $284.40

Question 69

Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Resolving Problems would be closest to:

A) $11.76 per problem resolved
B) $28.00 per problem resolved
C) $0.42 per problem resolved
D) $1.50 per problem resolved

Question 70

Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer C would be closest to:

A) $155.20
B) $64.00
C) $18.40
D) $72.80

Question 71

Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer O would be closest to:

A) $0.00
B) $132.00
C) $95.04
D) $36.96

Question 72

Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to:

A) ($113,400)
B) ($152,720)
C) ($151,200)
D) ($189,000)

Question 73

Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer S would be closest to:

A) $363.60
B) $18.00
C) $170.10
D) $175.50

Question 74

Weimar Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "total minutes used to meet demand" would be closest to:

A) 353,520 minutes
B) 1,326,000 minutes
C) 677,680 minutes
D) 1,001,840 minutes

Question 75

Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer Q would be closest to:

A) $94
B) $15
C) $233
D) $123

Question 76

Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching capacity with demand" would be closest to:

A) ($224,400)
B) ($179,520)
C) ($242,361)
D) ($269,280)

Question 77

Pierceall Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: The cost per minute of the resource supplied is $0.42.
On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Routing Calls would be closest to:

A) $0.42 per call routed
B) $6.72 per call routed
C) $3.63 per call routed
D) $16.00 per call routed

Question 78

Roediger Corporation is conducting a time-driven activity-based costing study in its Customer Service Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be closest to:

A) 363,620 minutes
B) 356,380 minutes
C) 361,810 minutes
D) 360,000 minutes

Question 79

Lindenmuth Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer B would be closest to:

A) $104.00
B) $152.00
C) $274.40
D) $18.40

Question 80

Krueger Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to:

A) $0.45 per minute
B) $20.25 per minute
C) $0.41 per minute
D) $22.50 per minute