Band Bank's start up division establishes new branch banies. Each branch opens with three tellers. Total teler cost per branch is $92,000 per year. The three tellers combined can process up to 90.000 customer transactions per year. If a branch does not attaina volume of at least 60.000 transactions during its first year of operations. It is closed. If the demand for services exceeds 90.000 transactions an additional teller is hired and the branch is transferred from the start-up division to reguliar operations Required a. What is the relevant range of activity for new branch banks? b. Determine the amount of telier cost in total and the average telles cost per transaction for a branch that processes 60.000 70.000 80.000, or 90.000 transactions. In this case (the activity base is the number of transactions for a specific branch is the teller costa fixed or a variable cost? c.Determine the amount of seller cost in total and the average teller cost per branch for Bard Bank assuming that the start up division operates 30, 35, 40 or 15 branches. In this conte (the activity base is the number of branches is the tener cost a ford or a variable cost? 60,000 70,000 80,000 90,000 No. of Transactions Total telier cost Average per unit toller cost The toller cost is a 30 35 40 45 No. of Branches Tellor costs per branch Total telier cost The foller cost is a