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.
Requirments:
Part A (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
What is the total cost assigned to the receiving activity? In other words what would be the amount for the table above
Part B (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
What is The activity rate for receiving?
Part C (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
What is the activity rate for setting up equipment?
Part D (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
What is the activity rate for Grinding?
Part E (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
What is the unit cost for Batch A, using activity rates?
Part F (2.5 marks)	show all calculations .5 marks for solution; 2 marks for calculations
If direct labour hours are used to assign total overhead costs, what is the rate per Direct Labour Hour?

Orleans Company has identified the following overhead activities costs and activity drivers for the coming year: The company produces several different subassemblies used by other manufacturers. Information on separate batches for two of these subassemblies are as follows