This is example if its the same please use the same method

Kaylin Manufacturing Company has three salaried accounts payable clerks responsible for processing purchase invoices. Each clerk is paid a salary of $30,000 and is capable of processing 5,000 invoices per year (working effi- ciently). In addition to the salaries, Kaylin spends $9,000 per year for forms, postage, checks, and so on (assuming 15,000 invoices are processed). During the year, 12,500 invoices were processed. Required 1. Calculate the activity rate for the purchase order activity. Break the activity into fixed and variable components. 2. Compute the total activity availability, and break this into activity usage and unused activity 3. Calculate the total cost of resources supplied, and break this into activity usage and unused activity. Resource Usage and Cost Behavior 1 Perot Manufacturing Company has three salaried clerks to process purchase orders. Each clerk is paid a salary of $38,000 and is capable of processing 5,000 purchase orders per year (working efficiently). In addition to the salaries, Perot spends $7,500 per year for forms, postage, and so forth. Perot assumes 15,000 purchase orders will be processed. During the year, 12,500 orders were processed. Required: 1. Calculate the activity rate for the purchase order activity. Break the activity into fixed and variable components. 2. Compute the total activity availability, and break this into activity output and unused activity. 3. Calculate the total cost of the resour supplied, and break this into the cost of activity output and the cost of unused activity. 1. Activity rate [(3 X $38,000) + $7,500)/15,000 $8.10/order Fixed rate = $114,000/15,000 $7.60/order Variable rate = $7,500/15,000 = $0.50/order [S = = 2. Activity availability Activity output + Unused activity 15,000 orders = 12,500 orders + 2,500 orders = 3. Cost of activity supplied $114,000 + ($0.50 X 12,500) $120,250 = Cost of activity output + Cost of unused activity ($8.10 X 12,500) + ($7.60 X 2,500) $101,250 + $19,000 =