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 $650,000. 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	45 %
Processing payment	45 %

Required:

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

Activity	Cost Assignment
Comparing source documents	$
Resolving discrepancies	$
Processing payment	$