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 $22,000 per year. The forklift is used only for unloading. The fuel for the forklift is $4,000 per year. Other operating costs (maintenance) for the forklift total $2,250 per year. Inspection uses some special testing equipment that has depreciation of $3,250 per year and an operating cost of $1,750. Receiving has three employees who have an average salary of $50,000 per year. The work distribution matrix for the receiving personnel is as follows: Activity Percentage of Time on Each Activity Unloading 40% Counting 2596 Inspecting No other resources are used for these activities Required: 1. Calculate the cost of each activity. Unloading Counting $ 37,500 Inspecting