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The Westfield branch of Security Home Bank has submitted the following cost data for last year: Teller wages Assistant branch manager salary Branch manager

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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 $ 142,000 61,000 91,000 $ 294,000 Virtually all other costs of the branch-rent, 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 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 Teller wages Opening Accounts 5% Assistant branch manager salary 168 Branch manager salary 58 Processing Deposits and Withdrawals 68% 20% 08 Processing Other Customer Transactions 178 278 208 Other Activities Totals 10% 100% 378 100% 758 100% 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 Opening accounts Processing deposits and withdrawals Processing other customer transactions Required: Total Activity at the Westfield Branch 235 new accounts opened 49,500 deposits and withdrawals processed 1,400 other customer transactions processed 1. Compute the activity rates for the activity-based costing system. (Round your answers to 2 decimal places.) Activity Cost Pool Opening accounts Activity Rate per account opened Processing deposits and withdrawals Processing other customer transactions per deposit or withdrawal per other customer transaction

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