(Appendix 7A) Krueger Corporation Is Conducting a Time-Driven Activity-Based Costing

question 2

Multiple Choice

(Appendix 7A) Krueger 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:
Krueger Corporation
Customer Support Department
Data Inputs
$\begin{array}{lr}\text { Resource Data: }\\\text {Number of employees }&12\\\text {Average salary per employee }&\$48,600\\\text {Weeks of employment per year. }&50\\\text {Minutes available per week ( 40 hours \( \times 60 \) minutes) }&2,400\\\text {Practical capacity percentage }&90\%\\\end{array}$
$\begin{array}{lccc}\text { Activity Data: }&\begin{array}{c}\text { Receiving } \\\text { Calls }\end{array} & \begin{array}{c}\text { Resolving } \\\text { Issues }\end{array} & \begin{array}{c}\text { Settling } \\\text { Disputes }\end{array} \\\text { Minutes per unit of the activity }&24 & 26 & 40\end{array}$ $\begin{array}{lccc}\text {Cost Object Data: }&\text { Customer S } & \text { Customer T } & \text { Customer U } \\\text {Number of calls received. }&27 & 20 & 5 \\\text {Number of issues resolved }&15 & 12 & 8 \\\text {Number of disputes settled }&1 & 1 & 0\end{array}$
-On the Customer Cost Analysis report in time-driven activity-based costing,the cost per minute of the resource supplied would be closest to:

• A) $0.45 per minute
• B) $20.25 per minute
• C) $0.41 per minute
• D) $22.50 per minute

Explain the chemical processes involved in gas exchange, including the role of enzymes and the concept of the concentration gradient.

Describe the physiological adaptations that support efficient respiration, including countercurrent exchange and the diaphragm's role in breathing.

Recognize the factors that alter breathing patterns, such as levels of carbon dioxide in the blood.

Discuss the consequences of harmful substances, like tobacco smoke and marijuana, on the respiratory system.

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