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 $70,000 Processing accounts 10,000
Phone and supplies 90,000 Issuing statements 5,000
Salaries 275,000 Processing transactions 7,000
Computer 25,000 Answering customer inquiries 3,000
Total $460,000 Total 25,000

Computers are used only by the issuing (20 percent) and processing transaction (80 percent) activities.Phone and supplies are 80 percent customer inquiries with the other 20 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 25,000 clerical hours, there are 3,000 hours of supervision used (the hours used by the supervising clerks activity, which is not listed above).

Required:
a. Prepare a work distribution matrix for the five primary activities.
b. If the cost of the supervising activity is assigned to the other four activities, what is the final cost of these four primary activities?