Rock Solid Bank and Trust (RSB&T) offers only checking accounts. Customers can write checks and use a network of automated teller machines. RSB&T earns revenue by investing the money deposited; currently, it averages 5.90 percent annually on its investments of those deposits. To compete with larger banks, RSB&T pays depositors 0.50 percent on all deposits. A recent study classified the banks annual operating costs into four activities.

Activity	Cost Driver		Cost	Driver Volume
Using ATM	Number of uses	$	2,550,000		3,400,000	uses
Visiting branch	Number of visits		1,530,000		255,000	visits
Processing transaction	Number of transactions		11,220,000		136,000,000	transactions
Managing functions	Total deposits		10,200,000	$	637,500,000	in deposits
Total overhead		$	25,500,000

Data on two representative customers follow.

	Customer A			Customer B
ATM uses		100			200
Branch visits		5			20
Number of transactions		40			1,500
Average deposit	$	6,000		$	6,000

A. Compute RSB&T's operating profits.

Operating profit

B. Compute the profit from Customer A and Customer B, assuming that customer costs are based only on deposits. Interest costs = {{0.5:#,##0.00}} percent of deposits; operating costs are 4 percent (= $25,500,000/$637,500,000) of deposits. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Profit Per Customer
Customer A
Customer B

C. Compute the profit from Customer A and Customer B, assuming that customer costs are computed using the information in the activity-based costing analysis. (Do not round intermediate calculations. Round your answers to 2 decimal places. Loss amounts should be indicated by a minus sign.)

	Customer A	Customer B
Sales revenue
Interest on deposit
Total operating cost
Customer profit/loss