Ploof Corporation is conducting a time-driven activity-based costing study in its Customer Service 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:
Segment Profitability
The measure of profit or loss generated by a specific market segment, indicating its financial viability.
Marketing Strategy
A business's overall game plan for reaching potential consumers and turning them into customers of their products or services.
Office Supplies
Items and equipment used in offices for proper functioning and operations, including stationary, computers, and furniture.
Segment Adoption Percentage
The proportion of a market segment that has adopted or started using a particular product or service.
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