1.calculate total costs = project annual admin costs related to all savings operations (95,300 USD) + (annual interest rate paid to customers on savings balance 2% X 34USD average balance per savings account X average # of active savings accounts 25,490) = 112,633.20 USD 2. = 112,633.20 USD / (25490 accounts X 34 USD) = 13% 3. internal transfer price to cover all costs = 13%