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

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