The company's normal activity is $20,000$ direct labour hours. Each batch uses $100$ hours of direct labour. Upon investigation, you discover that Receiving employs a worker, who spends $75\%$ of her time on the receiving activity and $25\%$ of her time on inspecting products. Her salary is $$80,000.$ Receiving also uses a forklift, at a cost of $$12,000$ per year for depreciation and fuel. The forklift is used only in receiving.

Requirments:

Part A $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is the total cost assigned to the receiving activity? In other words what would be the amount for the table above$$

Part B $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is The activity rate for receiving?$$

Part C $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is the activity rate for setting up equipment?$$

Part D $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is the activity rate for Grinding?$$

Part E $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is the unit cost for Batch A$,$ using activity rates?$$

Part F $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

If direct labour hours are used to assign total overhead costs, what is the rate per Direct Labour Hour?$$

Part G $(2\mathrm{.}5$ marks$)$ show all calculations $\mathrm{.}5$ marks for solution; $2$ marks for calculations

What is the unit cost for Batch A$,$ using Direct Labour hours to assign overhead?