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Teller wages Assistant branch manager salary Branch manager salary Total $ 147,000 66,000 94,000 $ 307,000 Virtually all other costs of the branch-rent, depreciation,

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Teller wages Assistant branch manager salary Branch manager salary Total $ 147,000 66,000 94,000 $ 307,000 Virtually all other costs of the branch-rent, depreciation, utilities, and so on-are organization-sustaining costs that cannot be meaningfully assigned to individual customer transactions such as depositing checks. In addition to the cost data above, the employees of the Westfield branch have been interviewed concerning how their time was distributed last year across the activities included in the activity-based costing study. The results of those interviews appear below: Distribution of Resource Consumption Across Activities Processing Other Opening Accounts Teller wages Assistant branch manager salary 14% Branch manager salary Processing Deposits and Withdrawals 74 17% 0 Customer Transactions 176 20% 22 Other Activities Totals 100% 100% 741 100% The manager of the Westfield branch of Security Home Bank has provided the following data concerning the transactions of the branch during the past year: Activity Opening accounts Processing deposits and withdrawals Processing other customer transactions Required: Total Activity at the Westfield Branch 235 new accounts opened 50,000 deposits and withdrawals processed 1,250 other customer transactions processed 1. Compute the activity rates for the activity-based costing system. (Round your answers to 2 decimal places.) Activity Cost Pool Opening accounts Processing deposits and withdrawals Processing other customer transactions Activity Rate per account opened per deposit or withdrawal per other customer transaction

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