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Question - Banko Savings and Loans had the following activities, traceable costs, and physical flow of driver units:
Activities
Traceable Costs
Physical flow of Driver Units
Open new accounts
P50,000
1,000 accounts
Process deposits
36,000
400,000 deposits
Process withdrawals
15,000
200,000 withdrawals
Process loan applications
27,000
900 applications
The above activities are used by the Dida branch and the Didto branch:
Dida
Didto
New accounts
200
400
Deposits
40,000
20,000
Withdrawals
18,000
Loan applications
100
160
Required -
a. What is the cost per driver unit for new account activity?
b. What is the cost per driver unit for the deposit activity?
c. What is the cost per driver unit for the withdrawal activity?
d. What is the cost per driver unit for the loan application activity?
e. How much of the loan application cost will be assigned to the Dida branch?
f. How much of the deposit cost will be assigned to the Didto branch?
g. How much of the new account cost will be assigned to the Didto branch?
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