Witness Manufacturing produces two types of cameras: 35mm and digital.The cameras are produced using one continuous process.Four activities have been identified: 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: 
- Using an activity rate for receiving based on receiving orders, assign receiving costs to the 35mm cameras.
Definitions:
Lack Of Resources
A situation where the necessary tools, materials, or assets are not available, potentially hindering achievement or progress.
Modified Routines
Adjustments or changes made to standard practices or procedures to improve efficiency, accommodate new conditions, or address emerging problems.
Hyper-Turbulent
Hyper-Turbulent describes situations or environments characterized by extremely high levels of change, unpredictability, and complexity.
Seamless Change
A method of implementing change in an organization in a way that minimizes disruptions and appears smooth and effortless to those involved.
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