The Receiving Department of Owen Has Three Activities: Unloading, Counting

Multiple Choice

The receiving department of Owen has three activities: unloading, counting goods, and inspecting.Unloading requires a forklift that is leased for $15,000 per year.The forklift is used only for unloading.The fuel for the forklift is $2,000 per year.Inspection requires special testing equipment that has a depreciation of $500 per year and an operating cost of $1,000 per year.Receiving has four employees who each have an average salary of $35,000 per year.The work distribution matrix for the receiving personnel is as follows:
-
Calculate the cost of unloading.

A) $50,500
B) $56,000
C) $52,000
D) $54,000