Managerial accounting

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[Figure 5-1]. - 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:

Activity Percentage of Time on Each Activity

Counting 40%

Inspecting 35%

Refer to [Figure 5-1].

(5b) - Calculate the cost of counting

(5c) - Calculate the cost for inspection

• Managerial accounting -

dvsdvs

• Managerial accounting -

\$20000

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