The operations vice-president of the Regal Bank of Canada, Kristin Wu, 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 attempt thus far to show how those costs are related to the various services provided by the bank. Wu has asked for your help in conducting an ABC 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 Windsor branch of the Regal Bank of Canada submitted the following cost data for last year:

\fDistribution of Resource Consumption across Activities Processing Processing Deposits Other Opening and Customer Other Accounts Withdrawals Transactions Activities Totals Teller wages 0% 75% 15% 10% 100% Assistant branch manager 25% 45% 100% salary 10% 20% Branch manager salary 0% 0% 10% 90% 100%Opening Processing Deposits Processing Other Accounts and Withdrawals Customer Other Transactions Activities Teller wages Assistant branch manager salary Branch manager salary Total cost