Craig Company produces electronic components for cell phone producers. The receiving department at Craig has eight clerks who process incoming goods. The total cost of their salaries is $440,000. The work distribution for the activities that they perform is as follows:

Activity	Percentage of Time on Each Activity
Unloading goods	25%
Counting goods	35
Inspecting goods	40

Required:

Assign the cost of labor to each of the three activities in the receiving department.

Activity	Cost Assignment
Unloading goods
Counting goods
Inspecting goods