Big City Bank processes the checks its customers write at Riverdale Operations Center (ROC). ROC processed 1,440,000 checks in September. It takes only seconds to process a check, so none are left unprocessed at the end of the day. ROC cost data from September show the following costs:

Labor	$	26,120
Center overhead		103,480

Required:

Compute the cost per processed check for September at ROC.