Riedell 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:
Required:Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand. (Negative amounts should be indicated by a minus sign. Round your intermediate calculations to the nearest whole number.)

Time-Driven Activity-Based Costing

An accounting method that assigns costs to products or services based on the amount of time required to perform various activities.

Capacity Analysis

Capacity analysis involves evaluating the production capabilities and limitations of a manufacturing facility to meet demand.

Tech Support Department

A function within a company tasked with providing assistance and technical support to users or customers, typically regarding software, hardware, or other electronic or mechanical products.