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)

$85,200

2,200

Account billing (lines)

$55,000

34,000

Account verification (accounts)

$39,250

25,500

Correspondence (letters)

$71,000

9,000

The company uses activitybased costing.

The above activities are used by Departments P and Q as follows:

Department P

Department Q

Account inquiry (hours)

400

800

Account billing (lines)

10,000

4,000

Account verification (accounts)

6,000

7,000

Correspondence (letters)

1,000

2,000

What is the cost per driver unit for the account inquiry activity? (Round all answers to two decimal places.)