Extreme Manufacturing Company provides the following ABC costing information: Activities Account inquiry Account billing Account verification accounts Correspondence letters Total costs Activity-cost drivers 16,000 hours Total Costs $320,000 $100,000 4,000,000 lines $99,000 40,000 accounts $48,000 8,000 letters $567,000 The above activities are used by Departments A and B as follows: Account inquiry hours Account billing lines Correspondence letters Account verification accounts Department A 2,400 hours 900,000 lines 8,000 accounts 1,000 letters Department B 3,900 hours 750,000 lines 6,000 accounts 1,400 letters How much of the account billing cost will be assigned to Department B? OA. $50,000 OB. $22,500 C. $100,000 D. $18,750