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Saratoga Company manufactures jobs to customer specifications. The company is conducting a time-driven activity-based costing study in its Purchasing Department to better understand how Purchasing Department labor costs are consumed by individual jobs. To aid the study, the company provided the following data regarding its Purchasing Department and three of its many jobs:

Number of employees		14
Average salary per employee	$	26,000
Weeks of employment per year		52
Hours worked per week		40
Practical capacity percentage		85	%
	Requisition Processing	Bid Evaluation	Inspection
Minutes per unit of the activity	15	45	30
	Job X	Job Y	Job Z
Number of requisitions processed	8	5	4
Number of bid evaluations	2	1	3
Number of inspections	5	1	5

In addition, assume that Saratoga Company provided the following activity data for all jobs produced during the year:

	Requisition Processing	Bid Evaluation	Inspection
Activity demands for all jobs	7,900	10,750	10,900

Required:

1. Calculate Saratoga's used capacity in minutes.

2. Calculate Saratoga's unused capacity in minutes.

3. Calculate Saratoga's unused capacity in number of employees. (Round your answer to 2 decimal places.)

4. Calculate the impact on expenses of matching capacity with demand. (Be sure to round down your potential adjustment in the number of employees to a whole number. Negative amounts should be indicated by a minus sign.)