16. Memphis Savings and Loan had the following activities, traceable costs, and physical flow of driver units: Traceable Physical flow of Activities Costs Driver Units Open new accounts P50,000 1,000 accounts Process deposits 36,000 400,000 deposits Process withdrawals 15,000 200,000 withdrawals Process loan applications 27,000 900 applications The above activities are used by the Birch branch and the Cedar branch: Birch Cedar New accounts 200 400 Deposits 40,000 20,000 Withdrawals 15,000 18,000 Loan applications 100 160 What is the cost per driver unit for new account activity? A. P0.09 C. 230.00 B. P0.075 D. P50.00