Customer A Customer B Profit Per Customer ATM uses Branch visits Number of transactions Average deposit Customer A Customer B 100 200 5 20 40 1,500 $6,000 $6,000 Sales revenue Interest on deposit Total operating cost Customer profit/loss Customer A Customer B Activity Using ATM Visiting branch Processing transaction Managing functions Total overhead Cost Driver Number of uses Cost $ 2,400,000 Driver Volume 3,200,000 uses 1,440,000 240,000 visits Number of transactions 10,560,000 128,000,000 transactions Number of visits Total deposits 9,600,000 $600,000,000 in deposits $24,000,000