Schlaefer 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 "unused capacity in number of employees" would be closest to:
Definitions:
Q23: Nourse Enterprises makes a variety of products
Q49: Smith Corporation makes and sells a single
Q187: Murphy Incorporated, which produces a single product,
Q231: Krueger Corporation is conducting a time-driven activity-based
Q252: Schackow Corporation is conducting a time-driven activity-based
Q258: Spiess Corporation has two major business segments--Apparel
Q296: Meester Corporation has an activity-based costing system
Q320: The impact on net operating income of
Q359: A shift in the sales mix from
Q372: Hails Corporation manufactures two products: Product Q21F