Moss Ltd. has the following activities: creating bills of materials (BOM), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tooling. The general ledger accounts reveal the following expenditures for manufacturing engineering: Salaries 75,000; Equipment 40,000; Supplies 20,000. The equipment is used for three activities: improving processes, training employees and designing tooling. 40% of the equipment's time is used for improving processes, 20% for training and 40% is used for designing tools. The Engineers who earn all salaries spend equal time on all activities. Supplies are consumed in the following proportions: Creating BOMs 10%; Studying capabilities 15%; Improving processes 20%; Training employees 30%; Designing tooling 25% The cost assigned to improving manufacturing processes is