ABC Manufacturing Company provides the following ABC costing information:

Activities Total Costs Activity-cost drivers

Account inquiry $396,000 13,200 hours

Account billing $300,000 5,000,000 lines

Account verification accounts $132,000 60,000 accounts

Correspondence letters $22,000 4,000 letters

Total costs $850,000

The above activities are used by Departments Y as follows:

Department Y

Account inquiry hours 1,500 hours

Account billing lines 600,000 lines

Account verification accounts 6,000 accounts

Correspondence letters 1,500 letters

Under the activity-based costing system, how much of account billing costs will be assigned to Department Y?

Group of answer choices