Appendix 7A)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.

Appendix 7A)In a Capacity Analysis Report in Time-Based Activity-Based Costing,the