Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

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Performance Evaluation in Service Industries
Bay Area Bank estimates that its overhead costs for policy administration should be $20 for each new account obtained and $0.30 per year for each $1,000 of deposits. The company set a budget of selling 20,000 new accounts during the coming period. In addition, it estimated that the total deposits for the period would average $43,200,000.
During the period, actual costs related to new accounts amounted to $381,500. The bank sold a total of 19,200 new accounts.
The cost of maintaining existing accounts was $12,000. Had these costs been incurred at the same prices as were in effect when the budget was prepared, the costs would have been $11,800, however, some costs changed. Also, deposits averaged $45,000,000 during the period.
Required
Prepare a schedule to show the differences between master budget and actual costs.