Code 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: Code Corporation Customer Service Department Data Inputs Resource Data: Number of employees 18 Average salary per employee $37,740 Weeks of employment per year 50 Minutes available per week (40 hours 60 minutes) 2,400 Practical capacity percentage 85% Activity Data: Processing Orders Resolving Queries Processing Credit Reviews Minutes per unit of the activity 16 28 38 Cost Object Data: Customer G Customer H Customer I Number of orders processed 28 19 5 Number of queries resolved 18 11 8 Number of credit reviews processed 1 1 1 On the Customer Cost

On the Customer Cost Analysis report in time-driven activity-based costing, the cost per minute of the resource supplied would be closest to: