A Figure /-0. Sallisaw Savings & Loan has requested an analysis of checking account profitability by customer type. Customers are categorized according to size of their account: low balances, medium balances, and high balances. The activities associated with the three different customer categories and their associated ann costs are as follows: Opening and closing statements $ 100,000 Issuing monthly statements $ 150,000 Processing transactions $1,025,000 Customer inquiries $ 200,000 Providing ATM services $ 560,000 Total cost $2,035,000 Additional data concerning the usage of the activities by the various customers are also provided: Account Balance Low Medium High Number of accounts opened/closed 7,500 1,500 1,000 Number of statements issued 225,000 50,000 25,000 Processing transactions 9,000,000 1,000,000 250,000 Number of telephone minutes 500,000 300,000 200,000 Number of ATM transactions 675.000 100.000 25.000