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 $ 148,000 69,000 91,000 $ 308,000 Virtually all other costs of the branch-rent, depreciation, utilities, 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 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 Processing Processing Opening Deposits and Other Customer Accounts Withdrawals Transactions Teller wages 4% 75% 18% Assistant branch manager salary 9% 10% 27% Branch manager salary 4% 0% 25% Other Activities 3% 54% 71% Totals 100% 100% 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 Total Activity at the Westfield Branch 195 new accounts opened 48,500 deposits and withdrawals processed 1,400 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 per other customer transaction Processing other customer transactions