Craig Company produces electronic components for cell phone producers. The receiving department at Craig has eight clerks who process incoming goods. The total cost of their salaries is $440,000. The work distribution for the activities that they perform is as follows:

ActivityPercentage of Time

on Each Activity

Unloading goods.................................25%

Counting goods......................................35

Inspecting goods....................................40

Required:

Assign the cost of labor to each of the three activities in the receiving department.