County Bank Had the Following Activities, Traceable Costs, and Physical

County Bank had the following activities, traceable costs, and physical flow of driver units: $$\begin{array} { l l l } & \text { Traceable } & \text { Physical Flow of } \\\text { Activities } & \text { Costs } & \text { Driver Units } \\\hline\text { Open new accounts } & \$ 90,000 & 1,000 \text { accounts } \\\text { Process deposits } & 36,000 & 400,000 \text { dep osits } \\\text { Process withdrawals } & 30,000 & 200,000 \text { withdrawals } \\\text { Process loan applications } & 36,000 & 900 \text { applications }\end{array}$$ The above activities are used by North County branch and South County branch: $$\begin{array} { l l l } & \text { North } & \text { South } \\\text { New accounts } & 200 & 400 \\\text { Deposits } & 40,000 & 20,000 \\\text { With drawals } & 15,000 & 18,000 \\\text { Loan applications } & 100 & 160\end{array}$$ The cost per driver unit for the new account activity is:

A) $0.15
B) $0.09
C) $90.00
D) $40.00