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

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

The above activities are used by departments $P$ and $Q$ :

$\backslash$table$[[,$Department $P,$Dep artment $Q$