Big City Bank processes the checks its customers write at Riverdale Operations Center (ROC). ROC processed 2,800,000 checks in September. It takes only seconds to process a check, so none are left unprocessed at the end of the day. ROC cost data from September show the following costs:
Labor . . . . . . . . . . . . . . . . . . . $35,000
Center overhead . . . . . . . . . . . 77,000

Required
Compute the cost per processed check for September at ROC.