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Simplifying the ABC System: TDABC Golding Bank provided the following data about its two checking account products and their associated resources and activities: Traditional Interest-Bearing Resources Activities Time per Unit Activity Driver Account Account Supervision $66,000 Processing accounts 0.20 hr. No. of accounts 2,300 1,900 Phone and supplies 94,000 Issuing statements 0.10 h No. of statements 60,000 10,000 Salaries 138,000 Processing transactions 0.05 hr No. of transactions 160,000 120,000 Computer 22,000 Answering customer inquiries 0.15 h No. of inquiries 1,500 1,500 Total 320,000 At practical capacity, Golding uses 20,000 check processing hours Required: 1. Calculate the capacity cost rate for the checking account process. Round your answer to the nearest cent. per hour Calculate the activity rates for the four activities. Round your answers to the nearest cent. Processing accounts per account Issuing statements per statement Processing transactions per transaction Answering inquines per inquiry If the total number of statements issued was 22,000, calculate the cost of the song statements activity 2. Assuming there are 2,000 interest beanna checking accounts, calculate the cost per account wing the activity rates from Requirement 1 Hound your answers to the nearest cent. Und cost 3. A time equation is used to assign resource costs to checking accounts. Select a time rouation for the interest bearing checking account product. Again, assuming that there are 2,300 interest hearing accounts, show that the resource cont per account is the same as calculated in Flequirement > Round your answers to the nearest cent. 1. What if process improvements decreased the number of customer inquiries, leading to a 10 percent reduction in check processing hours and a 55,200 reduction in total resource costs Calculate the capacity cost rate for the checking account process. Round your answers to the nearest cent. per hour Update all the activity rates for these changes in operating conditions Processing accounts per account Issuing statements per statement Processing transactions per transaction Answering inquiries per inquiry