Beridze Manufacturing expects to produce 2,900 units in January and 3,900 units in February Beridze budgets $30 per unit for direct materials. The amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is $38.950. Beridze desires the ending balance in Raw Materials Inventory to be 10% of the next month's direct materials needed for production. Desired ending balance for February is $50,800. What is the cost of budgeted purchases of direct materials needed for January? . O A. $56.750 O B. $98,700 OC. $87,000 D. $59.750 Galley Company, a manufacturer of small kitchen appliances, had the following activities, allocated costs, and allocation bases: Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Allocated Costs $74,000 $36.000 $20,000 $14,000 Allocation Base 2 600 hours 16 000 lines 22.000 accounts 1.000 letters The above activities are carried out at two of its regional offices. Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Northeast Office 140 hours 16,000 lines 1,300 accounts 50 letters Midwest Office 300 hours 7,000 lines 700 accounts 110 letters What is the cost per line for the account billing activity? (Round your answer to the nearest cent.) CUN O A. $28.46 O B. $2.25 O C. $4.63 OD. $13.85