Extreme Manufacturing Company provides the following ABC costing information:

Activities Total Costs Activity-cost drivers

Account inquiry $320,000 16,000 hours

Account billing $200,000 4,000,000 lines

Account verification accounts $173,250 70,000 accounts

Correspondence letters $24,000 4,000 letters

Total costs $717,250

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 950,000 lines 750,000 lines

Account verification accounts 8,500 accounts 6,500 accounts

Correspondence letters 1,400 letters 1,800 letters

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

How much of the account verification accounts cost will be assigned to Department B?