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Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are manufactured by a continuous process. Four activities have been identified: machining, assembly,

Witness Manufacturing produces two types of cameras: 35mm and digital. The cameras are manufactured by a continuous process. Four activities have been identified: machining, assembly, reception and packaging. Resource drivers have been used to assign costs to each activity. The general activities, their costs and other related data are as follows:

Productmachine hourssettingsReceiving orderspacking orders
35 mm12,000200300500
Digital12,00045012002,500
costs$70,000$50,000$10,000$30,000


Using a receiving activity rate based on order receipt, allocate receiving costs to 35mm cameras.

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