APC Computer & Technology uses an activity-based costing system in its billing department. The application rates used are shown below: Activity Cost driver Application rate Account inquiry Number of account inquiry $8 per account inquiry Correspondence Number of emails/letters $12 per email/letter Account billing Number of accounts $2 per account Bill verification Number of accounts $6 per account

Details for jobs performed in 2020 are as follows.

Direct labor $8,000 Number of account inquiries 800 Number of emails/letters 500 Number of accounts 600

Required: Calculate the total costs for the billing department in 2020