The Receiving Department of Staedler Company has three Cost Pools: UNLOADING, COUNTING GOODS, and INSPECTING. Unloading uses a forklift that is leased for $22,000 per year to offload 85 deliveries. The forklift is used only for UNLOADING. The fuel for the forklift is $2,400 per year. Other operating costs (i.e. maintenance) for the forklift total $1,300 per year. INSPECTING uses some special testing equipment that has a depreciation amount of $1,500 per year and an operating cost of $400.

The Receiving Department has four employees who have an average salary of $48,000 per year. The work distribution matrix for these three receiving personnel is as follows:

Cost Pools	PERCENTAGE of Time on Each Activity
UNLOADING	60%
COUNTING GOODS	15%
INSPECTING	25%

Calculate the cost of each Cost Pool?

If the cost driver for UNLOADING is the number of truck deliveries, CALCULATE the Activity Rate for the UNLOADING cost pool (round to 2 decimal places).

Provide one specific example of a change Staedler could make to their product or manufacturing process that could reduce costs incurred by the UNLOADING cost pool?