Goldberg Company,a Manufacturer of Small Appliances,had the Following Activities,allocated Costs,and

Goldberg Company,a manufacturer of small appliances,had the following activities,allocated costs,and allocation bases: $$\begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 60,000 & 2200 \text { hours } \\\hline \text { Account billing (lines) } & \$ 42,000 & 18,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 10,000 & 24,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 13,000 & 1200 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 120 \text { hours } & 300 \text { hours } \\\hline \text { Account billing (lines) } & 16,000 \text { lines } & 9000 \text { lines } \\\hline \text { Account verification (accounts) } & 1700 \text { accounts } & 650 \text { accounts } \\\hline \text { Correspondence (letters) } & 30 \text { letters } & 120 \text { letters } \\\hline\end{array}$$ What is the cost per account for the account verification activity? (Round your answer to the nearest cent.)

A) $27.27
B) $3.33
C) $10.83
D) $0.42