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) Allocated Costs $71,000 Allocation Base 2,100 hours $41,000 19,000 lines $20,000 24,000 accounts $12,000 1,200 letters The above activities are carried out at two of its regional offices. Activities Northeast Office Account inquiry (hours) Account billing (lines) Account verification (accounts) 100 hours 10,000 lines 1,500 accounts Midwest Office 200 hours 8,000 lines 600 accounts O A. $3.74 B. $19.52 C. $33.81 O D. $2.16