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 $18,500 per year. The forklift is used only for unloading. The fuel for the forklift is $5,000 per year. Other operating costs (maintenance) for the forklift total $2,000 per year. Inspection uses some special testing equipment that has a depreciation of $4,000 per year and an operating cost of $1,500. Receiving has three employees who have an average salary of $44,500 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:

Calculate the cost of each activity.

Unloading	$
Counting	$
Inspecting	$