Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer 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:
Overapplied Manufacturing Overhead
The condition where the allocated manufacturing overhead costs exceed the actual overhead expenses incurred during a period.
Manufacturing Overhead Account
An accounting term referring to all indirect costs associated with manufacturing a product, such as utilities, depreciation, and salary of indirect labor.
Direct Labor
Labor costs that are directly attributable to the production of goods or services, such as wages for workers manufacturing a product.
Indirect Labor
Labor costs not directly associated with the production of goods or services, such as salaries of supervisors or maintenance staff.
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