Winnie Company had the following activities, traceable costs, and physical flow of driver units:

Activities	Traceable Costs	Physical Flow of Driver Units
Account inquiry (hours)	$400,000	10,000 hours
Account billing (lines)	$280,000	4,000,000 lines
Account Verification (accounts)	$150,000	40,000 accounts
Correspondence (hours)	$50,000	4,000 letters

The above activities are used by departments A and B as follows:

	Department A	Department B
Account inquiry (hours)	2,000 hours	4,000 hours
Account billing (lines)	400,000 lines	200,000 lines
Account Verification (accounts)	10,000 accounts	8,000 accounts
Correspondence (hours)	1,000 letters	1,600 letters

How much of correspondence costs will be assigned to Department B?

	A.	$50,000
	B.	$12,500
	C.	$20,000
	D.	$1,600