=+The use of these services in 2013 by three customers is as follows:

Activity-based cost per ‘transaction’

Account usage Beeton Price Jones Deposit/withdrawal with teller $2.30 42 48 5 Deposit/withdrawal with automatic teller machine (ATM) 0.70 7 19 17 Deposit/withdrawal on prearranged monthly basis 0.40 0 13 62 Bank cheques written 8.40 11 1 3 Foreign currency drafts 12.40 4 2 6 Inquiries about account balance 1.40 12 20 9 Average Prime Account balance for 2013 $1100 $700 $24 600 Assume Beeton and Jones always maintain a balance above $1000, whereas Price always has a balance below $1000.

Required 1 Calculate the 2013 profitability of the Beeton, Price and Jones Prime Accounts at PBA.