a The Receiving Department has three activities: unloading, counting goods, and inspecting. Unloading uses a forklift that is leased for $$15,000$ per year. The forklift is used only for unloading. The fuel for the forklift is $$3,900$ per year. Other operating costs $($maintenance$)$ for the forklift total $$3,000$ per year. Inspection uses some special testing equipment that has depreciation of $$2,750$ per year and an operating cost of $$2,000.$ Receiving has three employees who have an average salary of $$30,000$ per year. The work distribution matrix for the receiving personnel is as follows:

Activity Percentage of Time on Each Activity

Unloading $40\%$

Counting $25\%$

Inspecting $35\%$

No other resources are used for these activities.

Required:

$1.$ Calculate the cost of each activity.

Unloading

Counting

Inspecting