16. Mxoung Company, a manufacturer of small appliances, had the following activities, allocated costs, and allocation bases: Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Allocated Costs $61,000 $35,000 $13,000 $11,000 Allocation Base 2,400 hours 17,000 lines 20,000 accounts 1,000 letters What is the cost per hour for the account inquiry activity? (Round your answer to the nearest cent.) A) $0.65 B) $25.42 $11.00 D) $2.06 17. Brannon Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct material cost is $70, and each ceiling fan requires 4.00 hours of machine time to manufacture. Additional information is as follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Predetermined Overhead Allocation Rate $ 0.08 6,20 0.30 2.30 What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places.) A) $1.60 B) $6.20 C) $2.30 D) $9.20