PZC Company had the following activities, traceable costs, and physical flow of driver units: Physical Flow of Costs $400,000 Driver Units 280,000 10,000 hours 4,000,000 lines 40,000 accounts 50,000 4,000 letters Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) 150.000 Correspondence (letters) The above activities are used by departments A and B as follows: Account inquiry (hours) Account billing (lines) A 2,000 hours 400,000 lines B 4,000 hours 200,000 lines Account verification (accounts) 10,000 accounts 8,000 accounts Correspondence (letters) 1,000 letters 1,600 letters How much of the account billing cost will be assigned to Department B? O $28,000 O none of the choices $14,000 O $280,000