Olive Company's receiving department has three activities: unloading, counting goods, and inspecting. Unloading requires a forklift that is leased for $15,000 per year. The forklift is used only for unloading. The fuel cost for the forklift is $2,000 per year. Inspection requires special testing equipment that has a depreciation of $800 per year and an operating cost of $1,000 per year. Receiving has four employees who each have an average salary of $30,000 per year. The work distribution matrix for the receiving personnel is as follows: Activity Unloading Percentage of Time on Each Activity Counting Inspecting 25% 25% 50% Calculate the cost for inspection. $61,800 $1,800 $31,800 $121,800