Required A Required B Required Determine the amount of teller cost in total and the average teller cost per transaction for a branch that processes 50,000, 60,000, 70,000, or 80,000 transactions. In this case the activity base is the number of transactions for a specific branch), is the teller cost a fixed or a variable cost? (Round "Average per unit teller cost" to 2 decimal places.) No. of Transactions 50,000 60.000 70,000 80,000 Total teller cost Average por unit teller cost The teller cost is a Fixed cost Required A Required C> Problem 11-23A (Algo) Context-sensitive nature of cost behavior classifications LO 11-1, 11-2 Benson Bank's start-up division-establishes new branch banks. Each branch opens with three tellers. Totalteller cost per branch is $95,000 per year. The three tellers combined can process up to 80,000 customer transactions per year. If a branch does not attain a volume of at least 50,000 transactions during its first year of operations, it is closed. If the demand for services exceeds 80,000 transactions, an additional teller is hired and the branch is transferred from the start-up division to regular operations. Required a. What is the relevant range of activity for new branch banks? b. Determine the amount of teller cost in total and the average teller cost per transaction for a branch that processes 50,000, 60,000, 70,000, or 80,000 transactions. In this case (the activity base is the number of transactions for a specific branch), is the teller costa fixed or a variable cost? c. Determine the amount of teller cost in total and the average teller cost per branch for Benson Bank, assuming that the start-up division operates 20, 25, 30 or 35 branches. In this case (the activity base is the number of branches), is the teller cost a fixed or a variable cost