The following data is obtained from the general records in the shipping department at United Federal Delivery Company for August: ? Inspecting packages prior to placement on truck takes 1 minute per package. ? Processing paperwork for each shipment (each truck loaded) takes 30 minutes. ? Loading packages takes 1 minute of labor per package plus an additional 3 labor hours per truck ? Miscellaneous tasks take 2 hours per truck. ? Temporary employees to perform all of the above tasks can be hired for any amount of hours at a rate of $20 per hour during the summer (no benefits). ? One supervisor is needed for every 1,000 hours of temporary employee labor (rounded up). ? Supervisors are paid a flat rate of $4,100 per month. ? Supervisors divide their time evenly among inspecting, processing, and loading activities, and miscellaneous tasks. ? $1,000 per month general department overhead is allocated to miscellaneous tasks and $2,000 per month to loading, inspecting and processing activities. August will have 12 working days. United Federal expects to load 6 trucks per day during August. There are on average 100 packages per truck. Required 12 Points Prepare a budget using the activity-based approach for the costs of inspecting, processing, loading, and miscellaneous activities within the shipping department for August.