Pitt Jones Company had the following activities, allocated costs, and allocation bases:

Activities	Allocated Costs	Allocation Base
Account inquiry (hours)	$60,000	2,000 hours
Account billing (lines)	$30,000	20,000 lines
Account verification (accounts)	$15,000	20,000 accounts
Correspondence (letters)	$10,000	1,000 letters

The above activities are carried out at two of their regional offices.

	Northeast Office	Midwest Office
Account inquiry (hours)	100 hours	200 hours
Account billing (lines)	10,000 lines	7,000 lines
Account verification (accounts)	1,000 accounts	600 accounts
Correspondence (letters)	50 letters	100 letters

How much of the correspondence cost will be assigned to the Northeast Office?

A. $2,500

B. $500

C. $1,200

D. $800