Assigning Costs to Activities

McCourt Company produces small engines for lawnmower producers. The accounts payable department at McCourt has $10$ clerks who process and pay supplier invoices. The total cost of their salaries is $$450,000.$ The work distribution for the activities that they perform is as follows:

Activity

Percentage of Time on Each Activity

Comparing source documents

$10\%$

Resolving discrepancies

$55\%$

Processing payment

$35\%$

Required:

Assign the cost of labor to each of the three activities in the accounts payable department. Round your answers tohne nearest dollar.