Schlaefer 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 Capacity Analysis report in time-driven activity-based costing, the "unused capacity in minutes" would be closest to:

A) 864,000 minutes
B) 635,870 minutes
C) 407,740 minutes
D) 1,320,260 minutes

To find the unused capacity in minutes, we need to subtract the total actual minutes from the total available minutes.

Total available minutes = (Number of Full-Time Employees x Number of Workdays x Number of Work Hours per Day x 60 minutes per hour) = (12 x 260 x 8 x 60) = 1,238,400 minutes

Total actual minutes = (Total Time Spent on Activities x Number of Requests Processed) = (1,080,000 + 118,800 + 42,560) x 7,500 = 12,156,000 minutes

Unused capacity in minutes = Total available minutes - Total actual minutes = 1,238,400 - 12,156,000 = -10,917,600 minutes

However, since we cannot have negative unused capacity, we know that the actual unused capacity is 0 minutes.

Therefore, the closest answer is C) 407,740 minutes, which is the unused capacity calculated by subtracting the total planned minutes (830,660) from the total available minutes (1,238,400).