Callum Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer N would be closest to:

A) $116.16
B) $266.64
C) $21.12
D) $129.36

To calculate the total cost assigned to Customer N in a time-driven activity-based costing study, we need to follow these steps:

1. Calculate the Cost Driver Rate (CDR) for each activity by dividing the total cost of the activity by the total time spent on the activity:

- CDR for Activity 1 = $920 / 184 hours = $5 per hour
- CDR for Activity 2 = $460 / 230 hours = $2 per hour

2. Calculate the total time spent on each activity for Customer N:

- Time spent on Activity 1 = 9 hours + 8 hours + 7 hours = 24 hours
- Time spent on Activity 2 = 4 hours + 4 hours + 3 hours + 2 hours = 13 hours

3. Multiply the time spent on each activity by its corresponding CDR to get the total cost assigned to Customer N:

- Cost assigned to Activity 1 = 24 hours x $5 per hour = $120
- Cost assigned to Activity 2 = 13 hours x $2 per hour = $26
- Total cost assigned to Customer N = $120 + $26 = $146

Therefore, the closest choice to the total cost assigned to Customer N is option B) $266.64. It is important to note that the provided report is not complete and does not provide all the necessary information to calculate the total cost assigned to Customer N.