1. GoldbergCompany, a manufacturer of smallappliances, had the followingactivities, allocatedcosts, and allocationbases:

Activities Allocated Costs Allocation Base

Account inquiry(hours) $66,000 3,000 hours

Account billing(lines) $36,000 15,000 lines

Account verification(accounts) $12,000 22,000 accounts

Correspondence(letters) $10,000 1,000 letters

The above activities are carried out at two of its regional offices.

Activities Northeast Office Midwest Office

Account inquiry(hours) 160 hours 300 hours

Account billing(lines) 12,000 lines 8,000 lines

Account verification(accounts) 1,000 accounts 650 accounts

Correspondence(letters) 60 letters 120 letters

What is the cost per account for the account verificationactivity? (Round your answer to the nearestcent.)

2. GizmoCompany, a manufacturer of smallappliances, had the followingactivities, allocatedcosts, and allocationbases:

Activities Allocated Costs Allocation Base

Account inquiry(hours) $66,000 2,300 hours

Account billing(lines) $31,000 17,000 lines

Account verification(accounts) $16,000 30,000 accounts

Correspondence(letters) $11,000 1,600 letters

The above activities are carried out at two of its regional offices.

Activities Northeast Office Midwest Office

Account inquiry(hours) 180 hours 200 hours

Account billing(lines) 13,000 lines 9,000 lines

Account verification(accounts) 1,400 accounts 600 accounts

Correspondence(letters) 60 letters 140 letters

What is the cost per hour for the account inquiryactivity? (Round your answer to the nearestcent.)