Galley Company, a manufacturer of small kitchen appliances, had the following activities, allocated costs, and allocation bases: Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) The above activities are carried out at two of its regional offices. Allocated Costs Allocation Base $72,000 2,000 hours $30,000 15,000 lines $16,000 21,000 accounts $12,000 1,600 letters