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.

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