Answer:
Dallas National Bank
The cost per driver unit for the loan application activity is:
= $30
Explanation:
a) Data and Calculations:
Activities             Traceable Costs  Physical flow
                                   of Driver Units       Rate
Open new accounts     $50,000         1,000 accounts    $50
Process deposits         36,000       400,000 deposits    $0.09
Process withdrawals      15,000       200,000 withdrawals $0.075
Process loan applications  27,000       900 applications     $30
            Memorial  University
New accounts     200       400
Deposits       40,000    20,000
Withdrawals    15,000     18,000
Loan applications  100        160