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

County Bank had the following activities, traceable costs, and physical flow of driver units: $\begin{array}{llll}&\text { Traceable }&\text { Physical Flow of }\\\text { Activities }&\text { Costs }&\text { DriverUnits }\\\hline\text { Open new accounts } & \$ 50,000 & {1,000 \text { accounts }} \\\text { Process deposits } & 36,000 & 400,000 \text { deposits } \\\text { Process with dr aw als } & 15,000 & 200,000 \text { withdrawals }\\\text { Process loan applications }&27,000&90\text { applications }\end{array}$ 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 new account cost assigned to South County branch is:

A) $10,000
B) $30,000
C) $20,000
D) $50,000