As a WH/DC manager, you are performing an activity-based costing study on your WH/DC operations. The following table indicates your annual warehousing budget and how it is allocated to the three WH/DC services: inbound handling, storage and outbound handling. 30% Inbound Outbound Item Budget handling Storage handling Building $900,000 20% 50% 30% Layout $500,000 6% 84% 10% Equipment $450,000 3% 67% Materials $50,000 40% 0% 60% Staff $2,000,000 40% 10% 50% IT $700,000 23% 20% 57% Inventory $300,000 25% 25% 50% Totals (rounded) $4,900,000 $1,400,000 $1,300,000 $2,200,000 In addition, as manager, you have gathered the following information: The outbound handling of a full pallet takes an average of 5 minutes. The outbound handling of a full case takes an average of 30 seconds. The warehouse ships 120,000 pallets and 1,800,000 cases per year. (There are no other package units.) There are 40 operators in the warehouse who are contracted to work 1,600 hours per year. Calculate the outbound handling costs for a pallet and a case, respectively, according to the activity- based costing model. (5 points)