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