Assigning Costs to Activities, Resource Drivers The Recelving Department has three activities: unloading, counting goods, and inspecting. Unloading uses a fort that is leased for $18,000 per year. The forklift is used only for unloading. The fuel for the forklift is $3,200 per year, other operating costs (maintenance) for the forklift total $2,750 per year. Inspection uses some special testing equipment that has depreciation of 52,250 per year and an operating cost of $1,500. Receiving has three employees who have an average salary of 535,000 per year. The work distribution matrix for the receiving personnel is as follows: Percentage of Time on Activity Each Activity 40 Unloading Counting Inspecting No other resources are used for these activities Required: 1. Calculate the cost of each activity Unloading Counting Inspecting is possible. When the activities are shared, as in the case of labor then 2. Explain the two methods used to sign costs to activities When the resource is used only by one activity, then must be used Previous average salary of 535,00 Activity Percentage of Time on Each Activity Unloading Counting 40% 25% Inspecting 35% No other resources are used for these activities Required: 1. Calculate the cost of each activity Unloading Counting Inspecting direct tracing 2. Explain the two methods used to assign costs to ad resource drivers When the resource is used only by one activity, then must be used Is possible. When the activities are shared, as in the case of aboc then