Compute the activity rates for the activity-based costing system.

Activity Cost Pool	Activity Rate
Opening accounts		per account opened
Processing deposits and withdrawals		per deposit or withdrawal
Processing other customer transactions		per other customer transaction

Teller wages Assistant branch manager salary Branch manager salary Total $ 148,000 64,000 93,000 $ 305,000 Virtually all other costs of the branch-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: Distribution of Resource Consumption Across Activities Processing Processing Other Opening Deposits and Customer Accounts Withdrawals Transactions Activities Totals Teller wages Assistant branch manager salary 100% Branch manager salary Other 100% 3% 13% 3% 67% 11% 0% 19% 25% 17% 11% 51% 80% 100% 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 255 new accounts opened Processing deposits and withdrawals 54,500 deposits and withdrawals processed Processing other customer transactions 1,350 other customer transactions processed