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Little Rock, Inc. manufactures ceiling fans and uses activity-based costing with the following estimated data for the year for its Billing Department: Activities Allocated Costs

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Little Rock, Inc. manufactures ceiling fans and uses activity-based costing with the following estimated data for the year for its Billing Department: Activities Allocated Costs Allocation Base Account inquiry (number of hours) $74,000 2,400 hours Account billing (number of lines) $38,000 19,000 lines Account verification (number of accounts) $15,000 24,000 accounts Correspondence (number of letters) $12,000 1,600 letters These activities are carried out in the firm's Northeast and Midwest regional offices, which provided the following actual activity data for the month: Activities Northeast Office Midwest Office Account inquiry (number of hours) 140 hours 200 hours Account billing (number of lines) 14,000 lines 8,000 lines Account verification (number of accounts) 1,600 accounts 700 accounts Correspondence (number of letters) 30 letters 120 letters How much of the account inquiry cost will be assigned to the Midwest Office for the month? (Round any intermediate calculations to two decimal places and your final answer to the nearest dollar) O A. $21,581 OB. $73,992 OC. $49,328 OD.$6,166

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