Ritz Company sells fine collectible statues and has implemented activity-based costing. Costs in the shipping department have been divided into three cost pools. The first cost pool contains costs that are related to packaging and shipping and Rand has determined that the number of boxes shipped is an appropriate cost driver for these costs. The second cost pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual items that are inspected and shipped. The final cost pool is used for general operations and supervision of the department and the cost driver is the number of shipments. Information about the department is summarized below

cost pool	total cost	cost driver	annual activity
packaging and shiping	164200	number of boxes shipped	24300 boxes
final inspection	199800	number of individual items shipped	99700 items
general operation and supervision	80800	number of orders	9000 orders

During the period, the Far East sales office generated 668 orders for a total of 6,190 items. These orders were shipped in 1334 boxes. What amount of shipping department costs should be allocated to these sales?

B.Baller Financial is a banking services compnay that offers many different types of checking accounts. The bank has recently adopted an activity-based consting system to assign costs to their various types of chcking accounts. the following data relate to the money market checking accounts, one of the popular checkking accounts, and the ABC cost pools:

Annual number of account= 54000 accounts checking accounts cost pools

cost pool	cost	cost driver
returned check cost	2880000	number of returned checks
checking account recon cost	55000	# of acct recon request
new account set up	632000	# of new acct
copies of cancelled checks	392000	# of cancelled check copy request
online banking website maintenance	187000	per product group( type of account)

annual activity information related to cost drivers

cost pool	all products	money market checking
returned checks	191000	18000
check reconciliation	392000	420
new accounts	53000	15000
cancelled check copy	99000	60000
website cost	1	1

Calculate the overhead cost per account for the Money Market Checking?