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5-19 Assigning corporate support costs, activity-based costing Pick-Up Department Store has developed the following information in order to develop a time-driven ABC model for its accounts receivable department: ESTIMATED WORKER TIME ACTIVITY TO PERFORM ACTIVITIES Manual processing of invoices and cash receipts 1.5 hour Electronic processing of invoices and electronic funds transfers 0.25 hour Maintain customer files 1 hour The time required to process payments of customer invoices depends on whether the customer pays the bill manually or electronically, as shown above. The time to maintain each customer file is the same for all customers. The annual cost of the accounts receivable department is $1,500,000 and the associated practical capacity of accounts receivable labor is 25,000 hours. Required (a) What is the capacity cost rate for the accounts receivable department? (b) Pick-Up's Division 1 has 2,000 small to medium-sized customers who annually generate a total of $20 million in sales, resulting in 8,000 invoices. These customers pay all their invoices manually. What is the annual activity-based cost associated with Division I's customers? () Pick-Up's Division 2 has 600 large customers who annually generate a total of $20 million in sales, resulting in 1,800 invoices. These customers pay all of their invoices electronically. What is the annual activity-based cost associated with Division 2's customers? (d) Suppose 60% of Pick-Up's Division 1 customers change their method of payment to electronic next year. How many hours of accounts receivable labor will it require for 2,000 customers, 3,200 manual invoices, and 4,800 electronic invoices? How much will Division 1 be charged for the accounts receivable function? Will Pick-Up's costs decrease because of the shift to 60% electronic invoicing in Division 1