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Teller wages Assistant branch manager salary Branch manager salary Total $ 154,000 72,000 85000 $311,000 Virtually all other costs of the branch-rent, depreciation, utilities, and

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Teller wages Assistant branch manager salary Branch manager salary Total $ 154,000 72,000 85000 $311,000 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 date 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 Processing Opening Deposits and Other Customer Other Accounts Withdrawals Transactions Activities Totals Teller wages 45 164 150 100% Assistant branch manager salary 164 111 210 524 1001 Branch manager salary 44 23 734 1000 65 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 Total Activity at the Westfield Branch Opening accounts 255 new accounts opened Processing deposits and withdrawals 54,000 deposits and withdrawals processed Processing other customer transactions 1,050 other customer transactions processed Required: 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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