Callum 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 minutes" would be closest to:
Definitions:
Successful Account Penetration
Achieving significant access or sales success within a customer's organization, often by understanding and meeting their needs effectively.
Third Level Business Friendship
A concept in business networking describing a stage of relationship where personal bonds support and enhance professional interactions.
Team Selling
A sales approach where a group of salespeople work together to win deals, leveraging different skills and expertise to better satisfy customer requirements.
Responding to Lost Accounts
The strategy or actions a company takes to understand why a customer account was lost and attempt to regain or replace it.
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