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 on Each Activity 25 % Activity Unloading Counting Inspecting 40% 35% Calculate the cost of counting a. $52,000 b. $54,000 c. $56,000 d. $50,500