Potter & Weasley Company had the following activities, estimated indirect activity costs, and allocation bases: Activities Indirect Activity Costs Allocation Base Account inquiry (hours) $85,200 2,400 Account billing (lines) $52,000 31,000 Account verification (accounts) $36,250 24,500 Correspondence (letters) $85,000 10,000 Potter & Weasley uses activity based costing. The above activities are used by Departments P and Q as follows: Department P Department Q Account inquiry (hours) 400 800 Account billing (lines) 10,000 4,000 Account verification (accounts) 6,000 7,000 Correspondence (letters) 200 700 How much of the correspondence cost will be assigned to Department P? (Do not round intermediate calculations and round the final answer to the nearest dollar.) O A. $5,950 O B. $1,259 OC. $1,700 OD. $1,900