Pitt Jones Company Had the Following Activities, Allocated Costs, and Allocation

Pitt Jones Company had the following activities, allocated costs, and allocation bases:
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & { \text {Allocation Base} } \\\hline \text { Account inquiry (hours) } &\$60,000& 2,000 \text { hours } \\\hline \text { Account billing (lines) } &\$ 30,000&20,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$15,000&20,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$10,000& 1,000 \text { letters } \\\hline\end{array}$$

The above activities are carried out at two of their regional offices.
$$\begin{array} { | l | r | r | } \hline & \text { Northeast Office } & { \text { Midwest Office } } \\\hline \text { Account inquiry (hours) } & 100 \text { hours } & 200 \text { hours } \\\hline \text { Account billing (lines) } & 10,000 \text { lines } & 7,000 \text { lines } \\\hline \text { Account verification (accounts) } & 1,000 \text { accounts } & 600 \text { accounts } \\\hline \text { Correspondence (letters) } & 50 \text { letters } & 100 \text { letters } \\\hline\end{array}$$
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What is the cost per unit for the account billing activity?

A) $1.50
B) $30.00
C) $1.60
D) $1.43