Bell, Biv, and Devoe Company had the following activities, estimated indirect activity costs, and allocation bases: Activities Indirect Activity Costs Allocation Base Account inquiry (hours) $85,700 3,700 Account billing (lines) $57,000 35,000 Account verification (accounts) $37,250 23,500 Correspondence (letters) $73,000 10,000 The company uses activity-based costing. A. $1.63 OB. $8.57 OC. $7.30 OD. $23.16