Question: The Receiving Department has three activities: unloading, counting goods, and inspecting. Unloading uses a forklift that is leased for $21,500 per year. The forklift is
The Receiving Department has three activities: unloading, counting goods, and inspecting. Unloading uses a forklift that is leased for $21,500 per year. The forklift is used only for unloading. The fuel for the forklift is $4,100 per year. Other operating costs (maintenance) for the forklift total $3,250 per year. Inspection uses some special testing equipment that has depreciation of $3,750 per year and an operating cost of $750. Receiving has three employees who have an average salary of $40,000 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 | $fill in the blank 1 |
| Counting | $fill in the blank 2 |
| Inspecting | $fill in the blank 3 |
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