Lemaire Corporation Is Conducting a Time-Driven Activity-Based Costing Study in Its

Multiple Choice

Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "unused capacity in number of employees" would be closest to:

A) (8.96) employees
B) 17.00 employees
C) 8.96 employees
D) 8.04 employees