Baller Financial is a banking services compnay that offers many different types of checking accounts. The bank has recently adopted an activity-based consting system to assign costs to their various types of chcking accounts. the following data relate to the money market checking accounts, one of the popular checkking accounts, and the ABC cost pools: Cost Pool: returned check costs $2,900,000 Checking account reconciliation costs $52,000 New account set up $636,000 Copies of cancelled checks $377,000 Online banking maintenance $189,000 Cost Drivers: # of returned checks # of reconciliation requests # of new accounts # of cancelled check copy requests Per product group Annual Activity information related to cost drivers: Cost Pool returned check 191,000 (money market closing 18,000) Check reconciliation costs 377,000 (money market closing 420) New accounts 51,000 (money market closing 15,000) cancelled check copy requests 91,000 (money market closing 60,000) Website costs 6 types of new accounts (money market closing 1) Calculate the overhead cost per account for the money market checking?