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Wilson Company produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities involved in the production have

Wilson Company 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 Receiving Orders Packing Orders
35mm 12,000 200 300 500
Digital 12,000 450 600 2,500
Costs $70,000 $50,000 $15,000 $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).

$10,000 $5,000 $15,000 $6,000

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