PZC Company had the following activities, traceable costs, and physical flow of driver units: Physical Flow of Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) 150,000 Correspondence (letters) Costs $400,000 Driver Units 10,000 hours 280,000 4,000,000 lines 40,000 accounts 50,000 4,000 letters The above activities are used by departments A and B as follows: A 2,000 hours 400,000 lines Account inquiry (hours) Account billing (lines) Account verification (accounts) 10,000 accounts Correspondence (letters) 1,000 letters B. 4,000 hours 200,000 lines 8,000 accounts 1,600 letters How much of the account billing cost will be assigned to Department B? $280,000 none of the choices $14,000 $28,000