United SavingsUnited Savings

Bank

(USBUSB )

is examining the profitability of its Premier Account, a combined savings and checking account.

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USBUSB

recently conducted an activity-based costing study of its services. It assessed the following costs for six individual services. The use of these services in

20142014

by three customers is as follows:

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Assume

LindellLindell

and

ColstonColston

always maintain a balance above $1,000, whereas

WelkerWelker

always has a balance below $1,000