Spillett Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment 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 "potential adjustment in the number of employees" would be closest to:
Definitions:
Q13: The R<sup>2</sup> (i.e., R-squared) varies from 0%
Q21: Lemaire Corporation is conducting a time-driven activity-based
Q25: Spillett Corporation is conducting a time-driven activity-based
Q39: Farac Corporation has provided the following production
Q46: Cieslinski Corporation is conducting a time-driven activity-based
Q50: Muscato Corporation estimates that its variable manufacturing
Q53: Pierceall Corporation is conducting a time-driven activity-based
Q139: Lafromboise Corporation has provided the following information
Q148: Acri Corporation manufactures numerous products, one of
Q167: When she reached puberty,Dora became incredibly withdrawn