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 Receiving Orders Packing Orders 35mm 12,000 200 300 500 Costs Digital 12,000 $70,000 450 1,200 2,500 $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).