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

Teller wages	$	157,000
Assistant branch manager salary		67,000
Branch manager salary		87,000
Total	$	311,000

Virtually all other costs of the branchrent, 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
	Opening Accounts		Processing Deposits and Withdrawals		Processing Other Customer Transactions		Other Activities		Totals
Teller wages	4	%	69	%	18	%	9	%	100	%
Assistant branch manager salary	13	%	12	%	27	%	48	%	100	%
Branch manager salary	4	%	0	%	22	%	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	225	new accounts opened
Processing deposits and withdrawals	54,500	deposits and withdrawals processed
Processing other customer transactions	1,300	other customer transactions processed

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 Processing other customer transactions per account opened per deposit or withdrawal per other customer transaction