Extreme Manufacturing Company provides the following ABC costing information: Activities Total Costs Activity-cost drivers Account inquiry $320,000 16,000 hours Account billing $220,000 4,000,000 lines Account verification accounts $182,000 80,000 accounts Correspondence letters $25,000 4,000 letters Total costs $747,000 The above activities are used by Departments A and B as follows: Account inquiry hours Account billing lines Account verification accounts Correspondence letters Department A 2,200 hours 600,000 lines 5,000 accounts 1,000 letters Department B 3,700 hours 450,000 lines 3,000 accounts 1,400 letters How much of the account billing cost will be assigned to Department B? $33,000 $110,000 $24,750 $220,000