The following data are from the general records of the Truck Loading Department of Johnson Freight Company for May:

- Cleaning incoming trucks, 20 minutes

- Obtaining and reviewing shipping documents for loading truck and instructing loaders, 30 minutes

- Loading truck, 1 hour and 30 minutes

- Cleaning shipping dock and storage area after each loading, 10 minutes

Employees perform both cleaning and loading tasks and are currently averaging $22 per hour in wages and benefits

The supervisor spends 10% of his time overseeing the cleaning activities; 60% overseeing various loading activities: and the remainder of his time making general plans and managing the department. His current salary is $5,400 per month.

Other overhead of the department amounts to $10,800 per month, 20% for cleaning and 80% for loading.

Required: Prepare an activities budget for cleaning and loading in the Truck Loading Department for May, assuming 20 working days and the loading of an average of 15 trucks per day.