Phoenix, Inc. uses activity-based costing and had the following estimated activity data for year: Billing Department for the Activities Estimated Costs Estimated Activity Account inquiry (number of hours) $68,000 2,600 hours Account billing (number of lines) $34,000 17,000 lines Account verification (number of accounts) $18,000 20,000 accounts Correspondence (number of letters) $10,000 1,400 letters During the month, the Northeast Office used 100 hours and the Midwest Office used 250 hours on account inquiries. What is the activity rate that would be used to assign account inquiry costs to these offices? (Round your answer to the nearest cent.) A. $2.00 OB. $26.15 OC. $0.90 OD. $7.14