BNBs Original Single-Allocation Base System

Major Components of Indirect costs Est. Cost

Salaries of Check-processing personnel $700
Depreciation on PPE used in check processing 440
Teller Salaries 1,000
Depreciation on PPE used in teller operations 200
Customer rep. salaries at the call center 450
Toll-free phone line + deprn. on related PPE 60

Total indirect costs 2,850

$ Value of
checks
processed

BICR1

Indirect Cost Allocation to Retail Indirect Cost Allocation to

Customer Line Business Customer Line

Indirect Cost per Retail Indirect Cost per Business

Customer Account Customer Account

1
Budgeted Indirect Cost Rate
 BNBs ABC System Used in the Pilot Study

Major Components of Indirect costs Est. Cost

Salaries of Check-processing personnel $700
Depreciation on PPE used in check processing 440
Teller Salaries 1,000
Depreciation on PPE used in teller operations 200
Customer rep. salaries at the call center 450
Toll-free phone line + deprn. on related PPE 60
Total indirect costs 2,850

Paying Checks Providing Teller Services Responding to Customer

Account Inquiries

# Checks # Teller # Customer

processed transactions calls

BICR BICR BICR

Retail Customer Line Business Customer Line

Check processing Check processing

Teller Transactions Teller Transactions
Customer Calls Customer Calls

Total indirect costs Total indirect costs

Indirect Cost per Retail Indirect Cost per Business

Customer Account Customer Account