The operatlons vice presldent of Security Home Bank has been Interested In Investlgating the efficlency of the bank's operations. She has been particularly concemed about the costs of handling routine transactions at the bank and would like to compare these costs at the bank's varlous branches. If the branches with the most efficient operations can be Identified, thelr methods can be studled and then replicated elsewhere. Whle the bank malntalns meticulous records of wages and other costs, there has been no attempt thus far to show how those costs are related to the varlous services provided by the bank. The operatlons vice presldent 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 wages Assistant branch manager salary Branch manager salary Total $ 156,ee8 61,886 91,880 $ 302,ee0 Virtually all other costs of the branch-rent, depreclation, utilities, and so on-are organization-sustalning costs that cannot be meaningfully assigned to IndiMdual customer transactions such as depositing checks. In addition to the cost data above, the employees of the Wesfield branch have been Interviewed concerning how thelr 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 Other Deposits and Opening Cus tomer 18% 20% Wi thdrawalsTransactions Activities Totals 100% Teller Wages Assistant branch manager salary Branch manager salary 76% 12% 8% 50% 76% 14% 100% The manager of the Westfield branch of Security Home Bank has provided the following data concerming the transactions of the branch during the past year Activity Opening accounts Processing deposits and withdrawals Processing other customer transactions Total Activity at the Westfield 215 new accounts opened 47,868 deposits and withdrawals processed 1,369 other custoner transactions processed 1. Compute the activity rates for the activity-based costing system. (Round your answers to 2 decimal places.) Opening accounts Processing deposits and withdrawals per account opened per deposit or withdrawal per other customer transaction