Supervision $$52,000$ Processing accounts $0\mathrm{.}20$ hr$.$ No$.$ of accounts $2,7001,500$

Phone and supplies $78,000$ Issuing statements $0\mathrm{.}10$ hr$.$ No$.$ of statements $60,00010,000$

Salaries $354,000$ Processing transactions $0\mathrm{.}05$ hr$.$ No$.$ of transactions $160,000120,000$

Computer $20,000$ Answering customer inquiries $0\mathrm{.}15$ hr$.$ No$.$ of inquiries $1,5001,500$