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 $20,000 per year. The forklift is used only for unloading. The fuel for the forklift is $5,700 per year. Other operating costs (maintenance) for the forklift total $2,250 per year. Inspection uses some special testing equipment that has depreciation of $2,500 per year and an operating cost of $1,000. 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 $ 48,000 Counting $ 30,000 Inspecting $ 42,000 x