Use the information below to answer the followingquestion(s).

Fran Ferry Company had the followingactivities, pooledcosts, and physical flow of driver units. The company uses activityminusbased costing.

Activities	Pooled Costs	Physical Flow of Driver Units
Account inquiry(hours)	$200,000	5,000 hours
Account billing(lines)	$140,000	2,000,000 lines
Account verification(accounts)	$5,000	20,000 accounts
Correspondence(letters)	$25,000	2,000 letters

The above activities are used by departments A and B asfollows:

A	B
Account inquiry(hours)	1,000	2,000
Account billing(lines)	200,000	100,000
Account verification(accounts)	5,000	4,000
Correspondence(letters)	500	800

How much of the account billing cost will be assigned to DepartmentB?