32)Potter & Weasley Company had the following activities, estimated indirect activity costs,3121)d_ allocation bases: Ind1rectAct1v1tyCoe Account 1nquiry (hours) $86, 400 0I Account billing (lines) $56, ()0 , Account verication (accounts) $38,2 0 Correspondence (letters) $80,0 I 0 Potter & Weasley uses activity based costing. The above activities are used by Departments P and Q as follows: Department Account mqmry (hours) _:;P%m Account billing (lines) Account verication (accounts) ml 7,00 Correspondence (letters) _I 2,00 What is the cost per driver unit for the correspondence activity? A) $29.63 B)$32.00 C) $1.75 D) $8.00