Answer:
Calculating the cost of each activity,
Unloading = $
80,100
Counting = $
37,500
Inspecting = $54,450
Explanation:
Given:
Unloading lease = $15,000 per year
Fuel for the forklift = $3,600 per year
Maintenance for the forklift = $1,500 per year
Inspection uses some special testing equipment that has depreciation of $1,200 per year 
Operating cost = $750. 
Receiving employees average salary = $50,000 per year
Salaries; 3 × 50,000 = 150,000
Unloading salary = 40%  × 150,000 = 60,000
Counting salary = 25%  × 150,000 = 37,500
Inspecting salary = 35% × 150,000 = 52,500
                               Unloading                 Counting                    Inspection
Equipment               15,000                                                             1,200
Fuel                           3,600
Operation cost          1,500                                                                750
Labor                       60,000                   37,500                          52,500
Total cost                 80,100                   37,500                          54,450