The customer sales activity includes activities such as order taking and refund processing. The cost of the assets and personnel to staff these activities is $91,560. With this level of staffing and assets, the company has 374,400 minutes of capacity per year within the customer sales activity. If it takes, on average, 10 minutes per customer to take a telephone order, what is the cost per transaction? Select answer from the options below $.33 per transaction $1.65 per transaction $2.45 per transaction $3.30 per transaction