Answer:
The computation of the activity rates for the activity-based costing system is shown below:-
Explanation:
                         Opening     Processing     Processing     Other        Totals
                         accounts     Deposits and     other          activities
                                              Withdraws       Customers
                                                                       transactions 
Teller wages  $5,800         $108,750          $26,100      $4,350     $145,000
Assistant 
branch
manager
salary             $4,800         $6,600              $16,200       $32,400   $60,000
Branch
manager
salary           $3,760           $0                     $20,680      $69,560    $94,000
                     $14,360         $115,350           $62,980      $106,310
Working Note 
                         Opening     Processing     Processing              Other     
                         accounts     Deposits and     other                  activities
                                              Withdraws       Customers
                                                                       transactions 
Teller 
wages ($145,000 × 4%)  ($145,000 × 75%) ($145,000 × 18%) ($145,000 × 3%)
Assistant 
branch
manager
salary  ($60,000 × 8%) ($60,000 ×11%) ($60,000 × 27%) ($60,000 × 54%) 
Branch
manager
salary ($94,000 × 4%) ($94,000 × 0%) ($94,000 × 22%) ($94,000 × 74%)
Activity                      Activity cost        Cost drivers      Activity rate
Opening accounts    $14,360                230                  $62.43
Processing deposits
and Withdrawals       $115,350              51,000              $2.26
Processing other 
customers
transactions               $62,980             1,150                  $54.77