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:

- percentage of time
activity - on each activity
unloading - 25%
counting - 40%
inspecting - 35%

calculate the cost of counting.
a.$54,000
b.$50,500
c.$52,000
d.$56,000

Oakmont company has an opportunity to manufacture and sell a new product for a four-year period. the company’s discount rate is 18%. after careful study, oakmont estimated the following costs and revenues for the new product: cost of equipment needed $ 230,000 working capital needed $ 84,000 overhaul of the equipment in year two $ 9,000 salvage value of the equipment in four years $ 12,000 annual revenues and costs: sales revenues $ 400,000 variable expenses $ 195,000 fixed out-of-pocket operating costs $ 85,000 when the project concludes in four years the working capital will be released for investment elsewhere within the company. click here to view exhibit 12b-1 and exhibit 12b-2, to determine the appropriate discount factor(s) using tables.