Potter & Weasley Company had the following activities, estimated indirect activity costs, and allocation bases: Activities Indirect Activity Costs $85,900 Account inquiry (hours) Account billing (lines) Allocation Base 4000 35,000 27,500 $57,000 $37,250 Account verification (accounts) Correspondence (letters) $71,000 11,000 Potter & Weasley uses activity based costing. The above activities are used by Departments P and Q as follows: Department P Department Q : 800 Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) 400|| 10,000 4,000 7,000 500 1000 How much of the correspondence cost will be assigned to Department P? $3727 $6455 $3227 $1859