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The receiving department employs one worker, who spend 25% of his time on the receiving activity and 75% of his time on inspecting products. His

The receiving department employs one worker, who spend 25% of his time on the receiving activity and 75% of his time on inspecting products. His salary is $40,000. The amount of cost assigned to the receiving activity is:

a. $34,000

b. $40,000

c. $10,000

d. $30,000

e. None of these

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