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table [ [ Account inquiry ( hours ) , $ 7 8 , 0 0 0 , 2 , 0 0 0 hours ]

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\table[[Account inquiry (hours),$78,000,2,000 hours],[Account billing (lines),$41,000,20,000 lines],[Account verification (accounts),$16,000,22,000 accounts],[Correspondence (letters),$12,000,1,400 letters],[,,],[The above activities are carried out at two of its regional offices.,Northeast Office,Midwest Office],[Activities,180 hours,300 hours],[Account inquiry (hours),16,000 lines,7,000 lines],[Account billing (lines),1,400 accounts,600 accounts],[Account verification (accounts),70 letters,130 letters],[Correspondence (letters),,]]
What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent.)
A. $6.00
B. $29.29
C. $8.57
D. $0.73
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