Goldberg Company, a manufacturer of small appliances, had the following activities, allocated costs, and allocation bases: Activities Allocated Costs Allocation Base Account inquiry (hours) $69,000 2,100 hours Account billing (lines) $40,000 17,000 lines Account verification (accounts) $15,000 22,000 accounts Correspondence (letters) $14,000 1,400 letters The above activities are carried out at two of its regional offices. Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Northeast Office 140 hours 14,000 lines 1,900 accounts Midwest Office 300 hours 7,000 lines 600 accounts O A. $10.00 O B. $4.06 OC. $0.68 OD. $32.86 Account inquiry (hours) $69,000 2,100 hours Account billing (lines) $40,000 17,000 lines Account verification (accounts) $15,000 22,000 accounts Correspondence (letters) $14,000 1,400 letters The above activities are carried out at two of its regional offices. Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Northeast Office 140 hours 14,000 lines 1,900 accounts 50 letters Midwest Office 300 hours 7,000 lines 600 accounts 130 letters What is the cost per account for the account verification activity? (Round your answer to the nearest cent.) O A. $10.00 O B. $4.06 O C. $0.68 OD. $32.86