Assigning Costs to Activities, Resource Drivers

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 $5,200 per year. Other operating costs (maintenance) for the forklift total $3,750 per year. Inspection uses some special testing equipment that has depreciation of $3,250 per year and an operating cost of $1,500. Receiving has three employees who have an average salary of $45,000 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	$
Counting	$
Inspecting	$