161
90) Deninno 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:
Deninno Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
Cost Object
Activity Measure
Total
Activity
Minutes per
Unit of the
Activity
Routing Calls
Number of calls routed
40,370
16
Resolving Problems
Number of problems resolved
21,190
24
Preparing Change
Orders
Number of change orders
prepared
500
42
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) ($151,200)
B) ($189,000)
C) ($113,400)
D) ($186,698)
Weeks of employment per year (a)
Minutes available per week (40 hours × 60 minutes) (b)
Practical capacity percentage (c)
%
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees (a)
Total minutes available to meet demand
1,620,000
91) Ploof 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:
Ploof Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Practical capacity per employee (in minutes)
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
16
26
36
Cost Object Data:
All Customers
Number of orders processed
48,970
Number of queries resolved
29,650
Number of credit reviews processed
1,620
On the Capacity Analysis report in time-driven activity-based costing, the “total minutes used to
meet demand” would be closest to:
A) 1,519,110 minutes
B) 1,612,740 minutes
C) 1,800,000 minutes
D) 1,706,370 minutes
92) Ploof 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:
Ploof Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Practical capacity per employee (in minutes)
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
16
26
36
–
Cost Object Data:
All Customers
Number of orders processed
48,970
Number of queries resolved
29,650
Number of credit reviews processed
1,620
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 187,260 minutes
B) 1,612,740 minutes
C) 900,000 minutes
D) 543,630 minutes
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees
Total minutes available to meet demand
93) Ploof 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:
Ploof Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Practical capacity per employee (in minutes)
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
16
26
36
Cost Object Data:
All Customers
Number of orders processed
48,970
Number of queries resolved
29,650
Number of credit reviews processed
1,620
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
number of employees” would be closest to:
A) 20.00 employees
B) 2.08 employees
C) 17.92 employees
D) (17.92)employees
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees
20
Total minutes available to meet demand
–
94) Ploof 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:
Ploof Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Practical capacity per employee (in minutes)
–
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
16
26
36
–
Cost Object Data:
All Customers
Number of orders processed
48,970
Number of queries resolved
29,650
Number of credit reviews processed
1,620
–
On the Capacity Analysis report in time-driven activity-based costing, the “potential adjustment
in the number of employees” would be closest to:
A) (3.00) employees
B) (2.00) employees
C) 3.00 employees
D) 2.00 employees
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees
20
Total minutes available to meet demand
–
95) Ploof 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:
Ploof Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Practical capacity per employee (in minutes)
–
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
16
26
36
–
Cost Object Data:
All Customers
Number of orders processed
48,970
Number of queries resolved
29,650
Number of credit reviews processed
1,620
–
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) ($71,159)
B) ($34,200)
C) ($102,600)
D) ($68,400)
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees
Total minutes available to meet demand
–
96) Schlaefer 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:
Schlaefer Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Routing Calls
Resolving
Problems
Preparing
Change
Orders
Minutes per unit of the activity
16
26
32
–
Cost Object Data:
All Customers
Number of calls routed
43,740
Number of problems resolved
21,130
Number of change orders prepared
2,220
–
On the Capacity Analysis report in time-driven activity-based costing, the “total minutes used to
meet demand” would be closest to:
A) 1,524,130 minutes
B) 1,320,260 minutes
C) 1,116,390 minutes
D) 1,728,000 minutes
97) Schlaefer 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:
Schlaefer Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Routing Calls
Resolving
Problems
Preparing
Change
Orders
Minutes per unit of the activity
16
26
32
–
Cost Object Data:
All Customers
Number of calls routed
43,740
Number of problems resolved
21,130
Number of change orders prepared
2,220
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
minutes” would be closest to:
A) 864,000 minutes
B) 635,870 minutes
C) 407,740 minutes
D) 1,320,260 minutes
98) Schlaefer 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:
Schlaefer Corporation
Tech Support Department
Data Inputs
Resource Data:
Number of employees
Average salary per employee
$
Weeks of employment per year
Minutes available per week (40 hours × 60 minutes)
Practical capacity percentage
%
–
Activity Data:
Routing Calls
Resolving
Problems
Preparing
Change
Orders
Minutes per unit of the activity
16
26
32
–
Cost Object Data:
All Customers
Number of calls routed
43,740
Number of problems resolved
21,130
Number of change orders prepared
2,220
–
On the Capacity Analysis report in time-driven activity-based costing, the “unused capacity in
number of employees” would be closest to:
A) 12.22 employees
B) 3.78 employees
C) (12.22)employees
D) 16.00 employees
99) Ledonne 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:
Ledonne Corporation
Customer Service Department
Data Inputs
Resource Data:
Number of employees
16
Average salary per employee
$
41,040
Practical capacity per employee (in minutes)
108,000
–
Activity Data:
Processing
Orders
Resolving
Queries
Processing
Credit
Reviews
Minutes per unit of the activity
12
24
42
–
Cost Object Data:
All Customers
Number of orders processed
31,320
Number of queries resolved
21,580
Number of credit reviews processed
1,220
–
On the Capacity Analysis report in time-driven activity-based costing, the “potential adjustment
in the number of employees” would be closest to:
A) (7.00) employees
B) 7.00 employees
C) 8.00 employees
D) (8.00) employees
Practical capacity per employee (in minutes) (a) × (b) × (c)
Number of employees
16
Total minutes available to meet demand