Golding Bank provided the following data about its resources and activities for its checking account process: Resources Activities Clerical Hours Supervision $79,000 Processing accounts 8,050 Phone and supplies 95,000 Issuing statements 5,750 Salaries 250,000 Processing transactions 6,670 Computer 23,000 Answering customer inquiries 2,530 Total $447,000 Total 23,000 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 23,000 clerical hours, there are 2,000 hours of supervision used (the hours used by the supervising clerks activity, which is not listed above).