Orleans Company has identified the following overhead activities costs and activity drivers for the coming year:

Activity Expected cost Activity Driver Activity Capacity

Setting up $$120,000$ Number of setups $600$

Inspecting $$90,000$ Inspection hours $9,000$

Grinding $$180,000$ Machine hours $36,000$

Receiving $?$ Number of parts $100,000$

The company produces several different subassemblies used by other manufacturers. Information on separate batches for two of these subassemblies are as follows:

Batch A Batch B

Direct Materials $$1,700$ $$1,900$

Direct Labour $$1,200$ $$1,200$

Units Completed $200100$

Number of setups $22$

Inspection hours $84$

Machine hours $4060$

Parts used $4080$

The company's normal activity is $20,000$ direct labour hours. Each batch uses $100$ hours of direct labour. Upon investigation, you discover that Receiving employs a worker, who spends $75\%$ of her time on the receiving activity and $25\%$ of her time on inspecting products. Her salary is $$80,000.$ Receiving also uses a forklift, at a cost of $$12,000$ per year for depreciation and fuel. The forklift is used only in receiving.

$1.$What is the total cost assigned to the receiving activity? In other words what would be the amount for the table above

$2.$ What is The activity rate for receiving?