Please help me answer these two questions!

Thanks so much

Cummings Company has identified the following overhead activities costs and activity drivers for the coming year: Activity Setting up Inspecting Grinding Receiving Expected cost $120,000 $ 90,000 $180,000 ? Activity Driver Number of setups Inspection hours Machine hours Number of parts Activity Capacity 600 9,000 36,000 100,000 The company produces several different subassemblies used by other manufacturers. Information on separate batches for two of these subassemblies follows: F Direct Materials $ 1,700 Direct Labour $ 1,200 Units Completed 200 Number of setups 2 Inspection hours 8 Machine hours 40 Parts used 40 G $1,900 $ 1,200 100 2 4 60 80 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 amortization and fuel. The forklift is used only in receiving. A Couple Questions, How would you... a) Find out the amount of cost assigned to the receiving activity? b) Find the activity rate for receiving