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 $74,000 Processing accounts 11,020 Phone and supplies Salaries Computer 94,000 295,000 24,000 Issuing statements Processing transactions 6,670 8,700 Answering customer inquiries 2,610 Total $487,000 Total 29,000 Computers are used only by the issuing (40 percent) and processing transaction (60 percent) activities. Phone and supplies are 60 percent customer inquiries with the other 40 percent divided equally among the remaining activities, including supervising the checking operation. The supervisor spends 100 percent of his time on supervision. In addition to the 29,000 clerical hours, there are 3,000 hours of supervision used (the hours used by the supervising clerks activity, which is not listed above).