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.

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In a Capacity Analysis report in time-based activity-based costing, the unused capacity in number of employees is computed by dividing the total unused capacity in minutes by the practical capacity per employee in minutes, not multiplying.

In a Capacity Analysis Report in Time-Based Activity-Based Costing, the Unused