Exercise $19\mathrm{.}9($Static$)$ Activity$-$Based Management at First Bank $($LO$19-3)$

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TPS Incorporated is using activity$-$based cost information to determine whether it can save money by reassigning activities in its retail stores. The following information has been gathered for a typical store:

Annual Salary $\%$ Time Helping Customers Shop $\%$ Time on Checking Out Customers $\%$ Time Idle

Clerks$6$ $ $25,00080510$

Cashiers$5$ $ $32,000206015$

In its activity analysis, TPS found that clerks have about $10$ percent idle time while customers are entering and leaving the store. The analysis also showed that clerks would be able to help customers organize their purchases before checking out with a cashier. Furthermore, the analysis suggested that about $5$ percent of cashiers$$ time is spent helping customers organize their purchases before checkout begins.

Exercise $19\mathrm{.}9($Static$)$ Part a

Required:

a$.$ Could TPS reduce the number of cashiers at its stores if the organizing activity were transferred to clerks?