The manager of the Personnel Department at City Enterprises has been reading about time-driven ABC and wants to apply it

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The manager of the Personnel Department at City Enterprises has
been reading about time-driven ABC and wants to apply it to her
department. She has identified four basic activities her employees
spend most of the their time on: Interviewing, Hiring, Assessment,
and Separation Processing. The department employs 21 staff who
perform these activities. The manager provides the following
estimates for the amount of time it takes to complete each of these
activities:
Interviewing: 61 minutes.
Hiring: 76 minutes.
Assessment: 107 minutes.
Separation Processing: 106 minutes.
Employees in Personnel work 51-hour weeks with four weeks for
vacation. Of the 51 hours, five are reserved for administrative
tasks, training, and so on. The costs of the Personnel Department,
including any allocated costs from other staff functions, are
$988,000. During the year, Personnel conducted 2,800 interviews,
made 695 hires, made 6,200 assessments, and had 330
separations.
Required:
a. What is the cost per minute for
activities in Personnel? (Round your answer to 2
decimal places.)
b. What is the cost of interviewing and
hiring one employee? (Round your intermediate
calculations and final answer to 2 decimal places.)
c. How many minutes of unused capacity did
Personnel have for the year?
d. What was the cost of the unused
capacity in Personnel? (Round your intermediate
calculations to 2 decimal places and round your final answer to the
nearest whole dollar.)