Tullio 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: 
On the Capacity Analysis report in time-driven activity-based costing, the "potential adjustment in the number of employees" would be closest to:
Definitions:
Income Taxes Payable
The amount of income taxes that a company has accrued but has not yet paid to the tax authority.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life.
Percentage Depletion
A tax deduction method for accounting natural resource depletion, calculated as a percentage of gross income from the resource.
Product Warranty Costs
Expenses associated with repairing or replacing products under warranty, reflecting the cost of product guarantees to customers.
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