The Westfield branch of Security Home Bank submitted the following cost data for last year: Teller wages Assistant branch manager salary $ 159,000 62,000 92,000 $ 313,000 Branch manager salary Total 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 were 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 Teller wages 4% 70% Assistant branch manager salary Branch manager salary 8% 4% 12% 0% Processing Other Customer Transactions 18% 23% 21% Other Activities 8% Totals 100% 57% 100% 75% 100% The manager of the Westfield branch of Security Home Bank provided the following data concerning the branch's transactions during the past year: Activity Opening accounts Processing deposits and withdrawals Processing other customer transactions Total Activity at the Westfield Branch 240 new accounts opened 49,500 deposits and withdrawals processed 1,500 other customer transactions processed Required: 1. Compute the activity rates for the activity-based costing system. Note: Round your answers to 2 decimal places. Activity Cost Pool Activity Rate Opening accounts per account opened Processing deposits and withdrawals Processing other customer transactions per deposit or withdrawal per other customer transaction