Using the traditional method of allocating Trust Department costs, which is based on trust officer labor hours, compute cost per hour.

Activity Pool		Department Costs				Cost Driver
Basic account maintenance			$549,072			Number of accounts
Transaction processing			1,248,696			Number of transactions
Account analysis			991,872			Trust officer labor hours
Total Trust Department costs			$2,789,640

Other information is as follows:

		Basic		Premier
Number of accounts		2,000		1,100
Number of transactions		6,600		17,380
Total trust officer labor hours		15,000		14,520