Extreme Manufacturing Company provides the following ABC costing information:

Activities Total Costs Activity-cost drivers

Account inquiry $140,000 14,000 hours

Account billing $120,000 6,000,000 lines

Account verification accounts $198,000 80,000 accounts

Correspondence letters $33,000 6000 letters

Total costs $491,000

The above activities are used by Departments A and B as follows:

Department A Department B

Account inquiry hours 2700 hours 4200 hours

Account billing lines 800,000 lines 650,000 lines

Account verification accounts 8000 accounts 6000 accounts

Correspondence letters 1200 letters 1600 letters

How much of account verification costs will be assigned to Department A?

Select one:

a. $14,850

b. $19,800

c. $198,000

d. $99,000