Benjamin Is the Controller for the Dual Star Call Center

Essay

Benjamin is the controller for the Dual Star call center, a small customer service company. Benjamin has been looking into their costing practices and questions whether traditional costing should continue to be used. He is trying to determine whether or not they should implement Time-Driven Activity-Based Costing (TDABC). Benjamin has several customer service activities including: service calls, job proposal follow-up, and "thank you" calls. Benjamin has compiled the following information:
Supporting these activities cost Dual Star $99,700 last year, and they had 19,500 minutes within their capacity. How much total cost would be allocated to the key activities? (If required, round calculations to two decimal places.)