Of the $3,100$ customers of the branch, only $400$ are local businesses. The business$-$customer class

generated $20$ new accounts, $89,000$ deposits and withdrawals, and $22,000$ other transactions. The

implementation of ABC at all branches of BSSB provided sufficient data for internal benchmarking.

The following are the lowest activity costs among all branches implementing two$-$stage ABC systems:

$1)$Determine the allocated $($indirect$)$ cost per account for retail and commercial accounts. Use

Exhibit $4-18$ as a guide.

$2)$Under what conditions would benchmarking between the Maple Lake branch of BSSB and the

other branches be inappropriate?

$3)$What do the results of the ABC study suggest?