Account billing (lines) Account verification (accounts) Correspondence (letters) Goldberg Company, a manufacturer of small appliances, had the following activities, allocated costs, and allocation bases: Activities Account inquiry (hours) Allocated Costs $63,000 Allocation Base 2,400 hours $33,000 20,000 lines $18,000 30,000 accounts $13,000 1,600 letters The above activities are carried out at two of its regional offices. Activities Northeast Office Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) 180 hours 10,000 lines 1,500 accounts 80 letters Midwest Office 300 hours 9,000 lines 600 accounts 130 letters What is the cost per account for the account verification activity? (Round your answer to the nearest cent.)