Royal Rotisserie Company, a manufacturer of kitchen ovens, had the following activities, allocated costs, and allocation bases Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) The above activities are carried out at two of its regional offices. Allocated Costs Allocation Base 72,000 $41,000 10,000 27,000 accounts $14,000 2,200 hours 15,000 lines 1,000 letters Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Northeast Office 120 hours 16,000 lines 1,300 accounts 30 letters Midwest Office 300 hours 7,000 lines 600 accounts 130 letters OA. $72,006 O B. $9,819 O C. $32,730 O D. $19,638