Calculate the cost per line for the account billing activity from the following data?

Activities Account inquiry (hours) Account billing (lines) Account (accounts) verification Account inquiry (hours) Account billing (lines) Account (accounts) Correspondence (letters) Allocated Costs Allocation Base $60,000 $30,000 $15,000 Correspondence (letters) $10,000 The above activities are carried out at two of their regional offices. Northeast Office Midwest Office 100 hours 10,000 lines verification 2,000 hours 20,000 lines 1,000 accounts 50 letters 20,000 accounts 1,000 letters 200 hours 7,000 lines 600 accounts 100 letters