Virtually all other costs of the brank-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 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: Requirew: Prepare the first-stage allocation for the activity-based costing study. (See Exhibit 7-6 for an example of a first-stage allocation.)