the distribution of resource consumption across the activity cost poots is as Tollows: Travel 500 200 600 Pickup and Customer Delivery Service 100 50 00 150 03 Other 58 250 250 Total 1001 1008 100 Driver and guard wages Vehiele operating expense Vehicle depreciation Customer representative salaries and expenses ortice expenses Administrative expenses 00 201 50 900 305 601 100 50 os 00 1000 1008 1000 Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Delivery Customer Service Travel Other Total $ 0 0 0 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Omice expenses Administrative expenses Total cost 0 0 $ 0 o 5 ols 0$ 0 0 The operations vice president of Security Home Bank has been interested in investigating the efficiency of the bank's operations. She has been particularly concerned about the costs of handling routine transactions at the bank and would like to compare these costs at the bank's various branches. If the branches with the most efficient operations can be identified, their methods can be studied and then replicated elsewhere. While the bank maintains meticulous records of wages and other costs, there has been no ottempt thus far to show how those costs are related to the various services provided by the bank. The operations vice president has asked your help in conducting an activity based costing study of bank operations. In particular, she would like to know the cost of opening an account, the cost of processing deposits and withdrawals, and the cost of processing other customer transactions The Westfield branch of Security Home Bank has submitted the following cost data for last year Teller vagen Assistant branch manager salary Branch manager salary Total $ 149,000 65,000 95.000 $ 309,000 Virtually all other costs of the branch-rent, depreciation, titles, 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 lost year across the activities included in the activity based costing study. The results of those interviews appear below Distribution of resource consumption Norone Ativities Processing Opening Deposits and Other Customer withdrawals Transactions Aiviti Teller vages Processing Mounta 39 other 98 700 180 Totala 1001 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 Acroon Activities Processing Processing Opening Deposits and Other Customer Other Account Withdrawals Transactione Activities Totale Teller wages 38 709 189 98 100$ Assistant branch manager salary 98 111 601 1001 Branch manager salary 30 ON 158 820 100% 209 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 200 new accounts opened Processing deposits and withdrawals 53,500 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 Rate Activity Cost Pool Opening accounts Processing deposits and withdrawals per account opened per deposit or withdrawal SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is Implementing an activity based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool The Other cost poolhos no activity measure because it is an organization sustaining activity. The following costs will be assigned using the activity based costing system: Driver and guard wagen Vehicle operating expense Vehiele depreciation Customer representative salaries and expenses ottice expenses Administrative expenses Total cost $1,020,000 450,000 330.000 360.000 220,000 520,000 $2,900,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and customer Travel Delivery Service Other Driver and guard wagee 50 358 100 50 Vehicle operating expense 700 58 08 Vehicle depreciation 608 150 250 Customer representative salaries and expenses ON ON 100 office expenses 08 200 300 504 Administrative expenses 601 Totale 1001 1000 1000 1000 1001 1001