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By resource, do you mean by person? Agree that that is no good as you’ll definitely get backseat client driving. I appreciate they want to know where time is going generally, but they shouldn’t get to ultimately control how the work happens as long as you’re within the general bounds of the initial contract.
I’ve also always done this by discipline, role, and sometimes subproject if we need a more nuanced look. But not person.
The amount of time it would take to audit everyone's timesheets and align hours by project, by person, is beyond a hassle. Does you client have a concern about a particular employee?
Maybe the best way to keep client happy is the simplest. Assume 40 hr work week, split according to each person's % allocation on the project, and leave it at that.