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) $85,800 2.400 Account billing (lines) $50,000 33.000 Account verification (accounts) $36 250 25,500 Correspondence (letters) $82.000 9,000 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) 400 800 Account hilling (lines) 1nnnn 40 O A. $11,373 OB. $3,372 OC. $10.373 OD. $12.794 ALLUMII (ES) vuu Account verification (accounts) $36.250 25.500 Correspondence (letters) $82,000 9,000 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) 400 800 Account billing (lines) 10,000 4.000 Account verification (accounts) 8,000 9,000 Correspondence (letters) 1,000 2.000 How much of the account verification costs will be assigned to Department P? (Do not round intermediate calculations and round the final answer to the nearest dollar.) O A $11,373 OB. $3,372 O C. $10,373 OD. $12.794