Bell, Biv, and Devoe Company had the following activities, estimated indirect activity costs, and allocation bases: Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence letters) Indirect Activity Costs Allocation Base $86,600 2,000 $51,000 35,000 $40,250 23,500 $85,000 12,000 The company uses activity-based costing. The above activities are used by Departments P and Q as follows: Department P Department Q Account inquiry (hours) Account hilling flinael 400 10.000 800 1.000 A. $8,564 OB. $3,081 C. $7,564 OD. $10,277