Assigning Cost of Resources to Activities, Unbundling the
General LedgerGolding Bank provided the following data about its resources and
activities for its checking account process:ResourcesActivitiesClerical HoursSupervision$72,000Processing accounts10,360Phone and supplies91,000Issuing statements7,000Salaries280,000Processing transactions7,840Computer30,000Answering customer inquiries2,800 Total$473,000 Total28,000Computers are used only by the issuing (20 percent) and
processing transaction (80 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 his time on supervision.
In...