Galley Company, a manufacturer of small kitchen appliances, had the following activities, allocated costs, and allocation bases: Activities Allocated Costs Allocation Base Account inquiry (hours) $66,000 2000 hours Account billing (lines) $47,000 15,000 lines Account verification (accounts) $17,000 23,000 accounts Correspondence (letters) $14,000 1400 letters The above activities are carried out at two of its regional offices. Activities Northeast Office Midwest Office Account inquiry (hours) 100 hours 250 hours Account billing (lines) 12,000 lines 8000 lines Account verification (accounts) 1500 accounts 700 accounts Correspondence (letters) 40 letters 100 letters What is the cost per line for the account billing activity? (Round your answer to the nearest cent.) $23.50 $4.40 $3.13 $33.00