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8 7.5 pot The operations vice president of Security Home Bank has been interested in investigating the efficiency of the bank's operations. She has been

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8 7.5 pot The operations vice president of Security Home Bank has been interested in investigating the efficiency of the bank's operations. She has been particularly concerned about the costs of handling routine transactions at the bank and would like to compare these costs at the bank's various branches. If the branches with the most efficient operations can be identified their methods can be studied and then replicated elsewhere. While the bank maintains meticulous records of wages and other costs, there has been no attempt thus far to show how those costs are related to the various services provided by the bank. The operations vice president has asked your help In conducting an activity based costing study of bank operations. In particular, she would like to know the cost of opening an account the cost of processing deposits and withdrawals, and the cost of processing other customer transactions The Westfield branch of Security Home Bank has submitted the following cost data for last year. Taller way 169,000 Assistant branch manager salary 75,000 Branch manager salary 90.000 Total #316.000 Sood door Rece Virtually all other costs of the branch-rent, depreciation, ilties, and so on--are organization-sustaining costs that cannot be meaningfully assigned to individual customer transactions schos depositing checks In addition to the cost data above, the employees of the Westfield branch have been interviewed concerning how their time was distributed last year across the activities included in the activity based costing study. The results of those interviews appear below Distribution of Resource consumption across Activities Processing Processing Other Opening Deposits and Customer Other Accounts withdrawals Transactions Activities Totala Teller vages 41 700 163 102 IOON Assistant branch manager salary 157 145 215 505 1005 Branch manager salary 45 05 200 761 100N branch during the past year The manager of the Westfield branch of Security Home Bank has provided the following data concerning the transactions of the 8 00 Total 75 ports ped Teller wages 149,000 Assistant branch manager salary 73.000 Branch manager salary 90.000 315.000 Virtually all other costs of the branch-rent. depreciation, utilities, and so on-are organization-sustaining costs that cannot be meaningfuly assigned to individual customer transactions such as depositing checks. In addition to the cost data above, the employees of the Westfield branch have been interviewed concerning how their time was distributed last year across the activities included in the activity based costing study. The results of those interviews appear below. Distribution of Resource Consumption across Activities Processing Opening Processing other Deposits and Customer other Accounts withdrawal Transactions Activities rosals Tellet was 41 700 161 100 1000 Artant branch manager salary 15 141 500 1001 Branch manager salary 41 08 205 765 1001 Book HE 220 Priet Durances The manager of the Westfield branch of Security Home Bank has provided the following date concerning the transactions of the branch during the past year Activity Total Activity at the Westfield Branch Opening accounts 185 sow accounts opened Processing deposit and withdrawala 46.500 deposits and withdrawals processed Processing other customer transactions 1,150 other customer transaction processed Required: 1. Compute the activity rates for the activity-based costing system. (Round your answers to 2 decimal places.) Activity Cost Pool Opening accounts Processing deposits and withdrawals Proting other customer ansactions Activity Rate per account opened per deposit of withdrawal per other customer reaction

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