Oxley Machining Company has identified the following overhead activities, cost, and activity drivers for the coming year: Activity Setting up Inspecting Grinding Receiving Expected Cost $60,000 $45,000 $90,000 Activity Driver Number of setups Inspection hours Machine hours Number of parts Activity Capacity 300 4,500 18,000 50,000 The company produces several different machine widgets used by other manufacturers. Information on separate batches for two of these widgets are: Widget A $850 $600 100 Widget EB $950 $600 50 Direct materials Direct labour Units completed No. of setups Inspection hours Machine hours Parts used 4 20 20 2 30 40 The company's normal activity is 20,000 direct labour hours. Each batch uses 50 hours of direct labour. Upon investigation, you discover that Receiving employs one worker, who spends 80% ofher time on the receiving activity and 20% of her time on inspecting products. Her salary is S40,000. Add in the following sentence: Inspecting has taken into account the worker's salary but not Receiving. In addition, receiving also uses a forklift, at a cost of $8,000 per year for amortization and fuel. The forklift is used only in receiving