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 $71,000 $40,000 $19,000 $12,000 2,100 hours 20,000 lines 23,000 accounts 1,200 letters Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Northeast OfficeMidwest Office 120 hours 14,000 lines 1,500 accounts 80 letters 300 hours 9,000 lines 600 accounts 150 letters What is the cost per line for the account billing activity? (Round your answer to the nearest cent.) O A. $2.00 . $33.81 O C. $19.05 OD. $3.55