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Assigning Costs to Activities, Resource Drivers The Receiving Department has three activities: unloading, counting goods, and inspecting. Unloading uses a forklift that is leased forklift is $2,600 per year. Other operating costs (maintenance) for the forklift total $4,000 per year. Inspection uses some specia cost of $1,500. Receiving has three employees who have an average salary of $35,000 per year. The work distribution matrix for No other resources are used for these activities. Required: 1. Calculate the cost of each activity. 2. Explain the two methods used to assign costs to activities. When the resource is used only by one activity, then is possible. When the activities are shared, as in the case vities: unloading, counting goods, and inspecting. Unloading uses a forkift that is leased for $20,500 per year. The forklift is used only for unloading. The fuel for the 9 costs (maintenance) for the forklift total $4,000 per year. Inspection uses some special testing equipment that has depreciation of $2,500 per year and an operating oyees who have an average salary of $35,000 per year. The work distribution matrix for the receiving personnel is as follows: ctivities. ssign costs to activities. e activity, then is possible. When the activities are shared, as in the case of labor, then must be used. Assigning Costs to Activities, Resource Drivers cost of 31,500. Aeceiving has three employee who have an averape salary of 535,000 per yeat The work distribution matrix for the recelving personnel is as follows: Wo wher rescurtes are unted toe these activities. thequiredi 1. Calculate the cost of each actilty 2. Frplain the two methods uled to asriph coute to actrities. When the reaburee is ised bey by one attivity then is posstle when the adivities are ahared, as in the case of laboc then