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Fleisher Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The...

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Accounting

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:

Fleisher Corporation
Customer Support Department
Data Inputs
Resource Data:
Number of employees 19
Average salary per employee $33,600
Weeks of employment per year 50
Minutes available per week (40 hours 60 minutes) 2,400
Practical capacity percentage 80%
Activity Data: Receiving Calls Resolving Issues Settling Disputes
Minutes per unit of the activity 18 22 48
Cost Object Data: Customer S Customer T Customer U
Number of calls received 30 24 3
Number of issues resolved 17 11 8
Number of disputes settled 1 0 0

On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer U would be closest to:

Multiple Choice

  • $0.00

  • $80.50

  • $61.60

  • $18.90

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