Rivera Jones Company had the following activities, allocated costs, and allocation bases: Activities Allocated Costs Account inquiry (hours) $100,000 Account billing (lines) $50,000 Account verification (accounts) $40,000 Correspondence (letters) $24,000 The above activities are used by departments N: Department M Account inquiry (hours) 250 Hours Account billing (lines) 8,000 Lines Account verification (accounts) 500 Accounts Correspondence (letters) 300 Letters