Extreme Manufacturing Company provides the following ABC costing information: Activity conte s 13 000 hours Activities Account inquiry Account biling Account verification accounts Correspondence letters Total costs Total Costs $520,000 $90,000 $71,250 $60.000 $731,250 The above activities are used by Departments A and B as follows: Depart Department O A $10,000 OB. 57.000 OC. $80,000 OD $40.000 Correspondence letters Total costs $10.000 $791 250 The above activities are used by Departments A and B as follows Departments 4.400 haun Account inquiry hours Account billing lines Account verification accounts Correspondence letters Department 2.900 hours 500.000 lines 13.000 accounts 1.400 letters 11,000 1300 How much of the accounting cost will be assigned to Department ? O A $10,000 OB. $7,000 OC. $80,000 OD. 540.000