Question: 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

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.

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