Extreme Manufacturing Company provides the following ABC costing information:

Activities	Total Costs	Activityminuscost drivers
Account inquiry	$420,000	14,000 hours
Account billing	$220,000	4,000,000 lines
Account verification accounts	$173,250	70,000 accounts
Correspondence letters	$13,500	2,000 letters
Total costs	$826,750

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

	Department A	Department B
Account inquiry hours	2,700 hours	4,200 hours
Account billing lines	700,000 lines	550,000 lines
Account verification accounts	9,000 accounts	7,000 accounts
Correspondence letters	1,000 letters	1,400 letters

How much of the account inquiry cost will be assigned to Department A?

A.$81,000

B.$420,000

C.$210,000

D.$ 126, 000