Lafayette Savings and Loan had the following activities, traceable costs, and physical ow of driver units: Traceable Physical ow of Activities Costs Driver Units Open new accounts $50,000 1,000 accounts Process deposits 36,000 400,000 deposits Process withdrawals 15,000 200,000 withdrawals Process loan applications 27,000 900 applications The above activities are used by the Jennings branch and the Crowley branch: New accounts Deposits Withdrawals Loan applications Rate: Open accounts Process Deposits Process Withdrawals Process Loan Application Jennings Crowley 200 400 40,000 20,000 15,000 18,000 100 160 50,000!1,000 = 50 per account 36,000v'400,000 = 0.09 per deposit 150007200300 = 0.075 per withdrawal 27,000v'900 = 30 per application Jennings Crowley New Accounts (200 X 50) 10,000 (400 X 50) 20,000 Deposit (40,000 x 0.09) 3,600 (20,000 x 0.09) 1,800 Withdrawal (15,000 X 0.075) 1,125 (18,000 x 0.075) 1,350 Loan A lication 100x30 3 000 160x30 4 800 Total 17 725 27 950 ====t== Refer to Lafayette Savings and Loan. What is the cost per driver unit for new account activity? a. $0.09 b. $0.075 c. $30.00 (.1. $50.00