Pierceall 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: The cost per minute of the resource supplied is $0.42. On the Customer Cost Analysis report in time-driven activity-based costing, the time-driven activity rate for Routing Calls would be closest to:

A) $0.42 per call routed
B) $6.72 per call routed
C) $3.63 per call routed
D) $16.00 per call routed

To calculate the time-driven activity rate for Routing Calls, we need to divide the total cost of the resource supplied for Routing Calls ($64,728) by the total time it took to route calls (9,636 minutes).

Time-driven activity rate for Routing Calls = $64,728/9,636 minutes = $6.72 per minute

Since this is the cost per minute, and one call takes one minute to route, the time-driven activity rate for Routing Calls would be $6.72 per call routed. Therefore, the best choice is B.