Assigning Cost of Resources to Activities, Unbundling the General Ledger Golding Bank provided the following data about its resources and activities for its checking account process: Resources Activities Clerical Hours Supervision $80,000 Processing accounts 9,600 Phone and supplies Salaries Computer 98,000 295,000 25,000 Issuing statements 5,760 Processing transactions 7,200 Total $498,000 Answering customer inquiries Total 1,440 24,000 Computers are used only by the issuing (40 percent) and processing transaction (60 percent) activities. Phone and supplies are 70 percent customer inquiries with the other 30 percent divided equally among the remaining activities, including supervising the checking operation. The supervisor spends 100 percent of her time on supervision. In addition to the 24,000 clerical hours, there are 2,000 hours of supervision used (the hours used by the supervising clerks activity, which is not listed above).