Problem $9-71($Algo$)$ Time$-$Based ABC: Time Equations $($LO $9-9)$

The manager of the Personnel Department at Binder City has been reading about time$-$driven ABC and wants to apply it to that department. The manager has identified four basic activities Personnel Department employees spend most of their time on: Interviewing, Hiring, Evaluation, and Exit. The department employs seven staff members who perform these activities. The manager provides the following estimates for the amount of time it takes to complete each of these activities:

Interviewing: $44$ minutes.

Hiring: $49$ minutes.

Evaluation: $89$ minutes.

Exit: $109$ minutes.

Employees in Personnel work $37\mathrm{.}5-$hour weeks with four weeks for vacation. Of the $37\mathrm{.}5$ hours, $5$ are reserved for administrative tasks, training, and so on$.$ The costs of the Personnel Department, including any allocated costs from other staff functions, are $$1,244,880.$ During the year, Personnel conducted $1,300$ interviews, made $740$ hires, made $9,400$ evaluations, and had $800$ separations.

The manager of the Personnel Department decides that the estimate of the activities might be too simple in two ways. First, the time to interview depends on the level of the position for which a candidate is sought. The personnel manager estimates that for a candidate at the manager level, the additional interviewing time is $96$ minutes. $($Personnel Department employees only conduct the initial interview, but they accompany the candidate for interviews by the hiring executive or CEO.$)$ For a candidate at the executive level, the additional time for interviewing is $380$ minutes $($in addition to the time required for a manager$).$

The second issue the personnel manager identified is that the time for exit processing depends on whether the exit is voluntary. The manager estimates that an involuntary exit requires an additional $145$ minutes of personnel time.

Required:

What is the total time required for the interviewing activity?

What is the total time required for the separation processing activity?

What is the cost of interviewing a manager? An executive?

What is the cost of a voluntary exit? An involuntary exit?