The Pierre Company has broken down its operations and identified the following activities, estimated total costs for each activity, and the estimated total cost driver units for each activity Estimated Estimated Cost Driver Units Activity Total Costs Cost Driver Account Inquiry 150,000 Number of hours 7,500 Account Billing 100,000 Number of lines 1,000,000 Account Verification 60,000 Number of accounts 15,000 Correspondence 20,000 Number of letters 2,000 The above activities are used by Departments X and Y in the following manner Activity Used Dept. X Dept. Y Account Inquiry (Hours) Account Billing (Lines) Account Verification (Accounts) Correspondence (Letters) 2,500 100,000 3,000 600 1,500 200,000 2,000 500