Below you will find information on Transport Trucking Ltd. With detailed Actions: traceable costs and physical flow of driver units:

Actions	Traceable Costs	Physical Flow of Driver Units
Account inquiry (hours)	$ 200,000	5,000 hours
Account billing (lines)	140,000	2,000,000 lines
Account verification (accounts)	75,000	20,000 accounts
Correspondence (letters)	25,000	2,000 letters

The above Actions are used by departments: Mechanics and Advisors as shown below:

	DEPARTMENTS
	Mechanics	Advisors
Account inquiry (hours)	1,000 hours	2,000 hours
Account billing (lines)	200,000 lines	100,000 lines
Account verification (accounts)	5,000 accounts	4,000 accounts
Correspondence (letters)	500 letters	800 letters

1. What is the cost per driver unit for the account inquiry activity?

A) $40.00

B) $0.07

C) $3.75

D) $12.50

2. What is the cost per driver unit for the account billing activity?

A) $40.00

B) $0.07

C) $3.75

D) $12.50

3. How much of the account billing cost will be assigned to Department Advisors?

A) $14,000

B) $140,000

C) $7,000

D) None of the above