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Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities involved in the production have been identified as: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows: Product Machine Hours Setups Packing Orders Receiving Orders 300 35mm 12,000 200 500 Digital 12,000 450 1,200 2,500 Costs $70,000 $50,000 $10,000 $30,000 Using an activity rate for receiving based on receiving orders, assign receiving costs to the 35mm cameras. (Note: Round the activity rate to two decimal places). $1,802 $1,209 $2,001 $1,605 $4,007