The operations vice president of First Bank of Eagle, Kristin Wu, has been interested in investigating the efficiency of the banks 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 banks 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 attempt thus far to show how those costs are related to the various services provided by the bank. Ms. Wu 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 Avon branch of First Bank of Eagle has submitted the following cost data for last year:

Teller wages	$	154,000
Assistant branch manager salary		68,000
Branch manager salary		95,000
Total	$	317,000

Virtually all of the other costs of the branchrent, depreciation, utilities, and so onare 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 Avon 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
	Opening Accounts		Processing Deposits and Withdrawals		Processing Other Customer Transactions		Other Activities		Totals
Teller wages	0	%	67	%	15	%	18	%	100	%
Assistant branch manager salary	6	%	18	%	25	%	51	%	100	%
Branch manager salary	0	%	0	%	27	%	73	%	100	%

Required:

Prepare the first-stage allocation for Ms. Wu. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

	Distribution of Resource Consumption Across Activities
	Opening Accounts	Processing Deposits and Withdrawals	Processing Other Customer Transactions	Other Activities	Totals
Teller wages	$	$	$	$	$
Assistant branch manager salary
Branch manager salary
Total cost	$	$	$	$	$