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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