Boiser 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 "unused capacity in minutes" would be closest to:
Definitions:
Q12: Carver Lumber sells lumber and general building
Q41: The manufacturing overhead budget at Foshay Corporation
Q51: Losser Corporation manufactures two products: Product L73Z
Q171: Aaron Corporation, which has only one product,
Q203: Badoni Corporation has provided the following data
Q263: The salary paid to a store manager
Q299: Bertie Corporation has two divisions: Retail Division
Q317: Lysiak Corporation uses an activity based costing
Q324: Bryans Corporation has provided the following data
Q382: Callum Corporation is conducting a time-driven activity-based