Roediger 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:

Roediger CorporationCustomer Service DepartmentData InputsResource Data:$$Number of employees$8$Average salary per employee$ $37,800$Weeks of employment per year$50$Minutes available per week $(40$ hours $60$ minutes$)2,400$Practical capacity percentage$75\%$

Activity Data:Processing OrdersResolving QueriesProcessing Credit ReviewsMinutes per unit of the activity$142836$

Cost Object Data:Customer PCustomer QCustomer RAll CustomersNumber of orders processed$3021912,410$Number of queries resolved$20875,880$Number of credit reviews processed$011500$

On the Capacity Analysis report in time$-$driven activity$-$based costing, the $$impact on expenses of matching capacity with demand$$ would be closest to:

Multiple Choice

$($$$113,400)$

$($ $$152,720)$

$($$$151,200)$

$($$$189,000)$