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

question 109

Multiple Choice

The receiving department of Powen 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:
$$\begin{array}{l}\text { Percentage of Time }\\\begin{array} { l c } \text { Activity } & \text { on Each Activity } \\\text { Unloading } & 25 \% \\\text { Counting } & 40 \% \\\text { Inspecting } & 35 \%\end{array}\end{array}$$
-Refer to the Figure.What is the cost of counting?

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

---

Definitions:

Inspiration

The process of drawing air into the lungs, a crucial part of the respiratory cycle.

Spinous Process

The bony projection off the posterior (back) of each vertebra, which muscles and ligaments attach to.

Vertebra Prominens

The most prominent vertebra, usually the seventh cervical vertebra, easily felt through the skin at the base of the neck.

Manubrium

The upper portion of the sternum, connecting to the clavicles and the first pair of ribs.