Extreme Manufacturing Company provides the following ABC costing information: Activities Account inquiry Account billing Account verification accounts Correspondence letters Total costs Activity-cost drivers 14,000 hours Total Costs $700,000 $250,000 5,000,000 lines $152,250 70,000 accounts $33,000 6,000 letters $1,135,250 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 2,800 hours 500,000 lines 15,000 accounts 1,700 letters Department B 4,300 hours 350,000 lines 13,000 accounts 2,100 letters How much of the account inquiry cost will be assigned to Department A? OA. $215,000 OB. $350,000 OC. $140,000 OD. $700,000