Virtually all other costs of the branchrent depreciation, utilities, and so onare organizationsustaining 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 activitybased 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

Assistant branch manager salary

Branch manager salary

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 new accounts opened

Processing deposits and withdrawals deposits and withdrawals processed

Processing other customer transactions other customer transactions processed

Required:

Compute the activity rates for the activitybased costing system. Round your answers to decimal places.