Cieslinski 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 I would be closest to:

A) $168.30
B) $105.30
C) $63.00
D) $0.00

Using the time-driven activity-based costing method, we can calculate the cost per minute for each activity based on the total cost and total time spent on that activity. Then, we can multiply the cost per minute by the time spent on each activity for each customer to get the total cost for that customer.

For Customer I, we have the following time and cost data:

- 15 minutes spent on answering calls
- 3 minutes spent on researching solutions
- 2 minutes spent on entering data
- $44.85 total cost

Using these data, we can calculate the cost per minute for each activity:

- Cost per minute for answering calls: $1.70 ($25.50 / 15 minutes)
- Cost per minute for researching solutions: $2.10 ($6.30 / 3 minutes)
- Cost per minute for entering data: $0.50 ($1.00 / 2 minutes)

Then, we can multiply the time spent on each activity by the cost per minute for that activity:

- Total cost for answering calls: 15 minutes x $1.70 per minute = $25.50
- Total cost for researching solutions: 3 minutes x $2.10 per minute = $6.30
- Total cost for entering data: 2 minutes x $0.50 per minute = $1.00

Adding all of these costs together, we get a total cost of $32.80 for Customer I. However, we also need to add the fixed cost component of $135.50 (which is the total cost divided by the total time for all customers).

Total cost for Customer I = $32.80 + $135.50 = $168.30.

Therefore, the closest answer choice is A) $168.30.