Ploof 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 number of employees" would be closest to:
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Q48: Zwahlen Corporation has an activity-based costing system
Q64: The costing method that treats all fixed
Q73: Nantor Corporation has two divisions, Southern and
Q79: Mirabile Corporation uses activity-based costing to compute
Q88: Hane Corporation uses the following activity rates
Q124: Bonkowski Corporation makes one product and has
Q153: Doell Corporation is conducting a time-driven activity-based
Q237: Michard Corporation makes one product and it
Q270: Whitmer Corporation is working on its direct
Q326: Jemmott Corporation has two divisions: Western Division