Grassie 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: 
On the Capacity Analysis report in time-driven activity-based costing, the"unused capacity in minutes" would be closest to:
Definitions:
Dermis
The thick layer of living tissue below the epidermis that forms the true skin, housing sweat glands, hair follicles, and blood vessels.
Epidermis
The outer layer of cells covering an organism, particularly the surface epithelium of the skin of animals.
Stratum
A layer or level within a hierarchical structure, such as the layers of the skin or atmosphere.
Epidermis
The epidermis is the outermost layer of skin, providing a waterproof barrier and creating our skin tone.
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