1.
Introduction:
To compute: The cost per minute of the resource supplied in the shipping department, time driven activity rate for all three activities, and the total labor cost consumed by customers L, M, and N.
2.
Introduction: Job costing is a technique of determining the cost of a manufacturing job rather than the process of the job. Manufacturing overhead is applied to product or job order and is determined as predetermined overhead.
To compute: The used capacity in minutes, unused capacity in minutes, unused capacity in the number of employees, impact on expenses of matching capacity with demand.

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