The receiving department of Owen has three activities: unloading, counting goods, and inspecting. Unloading requires a forklift that is leased for $15,000 per year. The forklift is used only for unloading. The fuel for the forklift is $2,000 per year. Inspection requires special testing equipment that has a depreciation of $500 per year and an operating cost of $1,000 per year. Receiving has four employees who each have an average salary of $35,000 per year. The work distribution matrix for the receiving personnel is as follows:

	Percentage of Time
Activity	on Each Activity
Unloading	25%
Counting	40%
Inspecting	35%

Calculate the cost of counting.

a.$54,000

b.$50,500

c.$52,000

d.$56,000