Shanghai Company sells glasses, fine china, and everyday dinnerware. They use activity-based costing to determine the cost of the shipping and handling activity. The shipping and handling activity has an activity rate of $8 per pound. A box of glasses weighs 2 lbs, the box of china weighs 4 lbs, and a box of everyday dinnerware weighs 6 lbs. Round answers to nearest whole dollar.

a Determine the shipping and handling activity for each product.

Glasses	$
China	$
Everyday dinnerware	$

b Determine the total shipping and receiving costs for the china if 2,600 boxes are shipped. $