Simplifying the ABC System: TDABC Golding Bank provided the following data about its two checking account products and their associated resources and activities: Resources Activities Time per Unit Activity Driver Traditional Interest-Bearing Account Account Supervision $60,000 Processing accounts 0.20 hr. No. of accounts 2,200 1,700 Phone and supplies 86,000 Issuing statements 0.10 hr. No. of statements 60,000 10,000 Salaries 216,000 Processing transactions 0.05 hr. No. of transactions 160,000 120,000 Computer 22,000 Answering customer inquiries 0.15 hr. No. of inquiries 1,500 1,500 Total 384,000 At practical capacity, Golding uses 24,000 check processing hours. Required: