The Westfield branch of Security Home Bank has submitted the following cost data for last year:

Teller wages $ $145,000$

Assistant branch manager salary $69,000$

Branch manager salary $90,000$

Total $ $304,000$

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

Opening Accounts Processing Deposits and Withdrawals Processing Other Customer Transactions Other Activities Totals

Teller wages $5\%70\%16\%9\%100\%$

Assistant branch manager salary $14\%11\%25\%50\%100\%$

Branch manager salary $5\%0\%21\%74\%100\%$

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 Total Activity at the Westfield Branch

Opening accounts $210$ new accounts opened

Processing deposits and withdrawals $47,500$ deposits and withdrawals processed

Processing other customer transactions $1,000$ other customer transactions processed

Required:

$1.$ Compute the activity rates for the activity$-$based costing system.