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:
Nominal-Level
Classification of data, for which the measurement scales are categorized without any order or ranking implied among the values.
Coefficient of Determination
A numerical indicator showing the fraction of the variance in a dependent variable accounted for by one or more independent variables within a regression analysis.
Variance
A measure of how much values in a dataset differ from the mean of that dataset.
Phi
A measure of association for two binary variables, reflecting the strength and direction of their relationship.
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