Sky Castle Finance Company had provided the following information about different activities, estimated costs, and physical flow of driver units: Activities Opening of new accounts Deposit handling and processing Withdrawals handling and assistance Loan application processing Estimated Costs Physical flow of driver units P500,000 1,000 accounts 360,000 400,000 deposits 150,000 200,000 withdrawals 270,000 900 applications The information above activities relate to its two active branches, Vigan Branch and Rosarito Branch: New accounts Deposits Withdrawals Loan applications Vigan 200 40,000 15,000 100 Rosarito 400 20,000 18,000 160