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

If ABC Manufacturing Company uses a simple costing system, with account billing lines as the only overhead cost driver, what is the total overhead cost assigned to Department Y under the simple costing system?

Group of answer choices

$103,530

$102,000

$ 36,000

$102,450