maintains meticulous records of wages and other costs, there has been no attempt to show how those costs are related to the various services provided by the bank. The operations vice president has asked for your help in conducting an activity$-$based costing study of bank operations. In particular, she would like to know the cost of opening an account, the cost of processing deposits and withdrawals, and the cost of processing other customer transactions.

The Westfield branch of Security Home Bank submitted the following cost data for last year:

Teller wages

Assistant branch manager salary

Branch manager salary

Total

$\backslash$table$[[$$$143,000$