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

Flannery Company,a manufacturer of small appliances,had the following activities,allocated costs,and allocation bases: $$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 79,000 & 3000 \text { hours } \\\hline \text { Account billing (lines) } & \$ 31,000 & 17,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 12,000 & 25,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 11,000 & 1400 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 120 \text { hours } & 300 \text { hours } \\\hline \text { Account billing (lines) } & 10,000 \text { lines } & 7000 \text { lines } \\\hline \text { Account verification (accounts) } & 1500 \text { accounts } & 700 \text { accounts } \\\hline \text { Correspondence (letters) } & 60 \text { letters } & 110 \text { letters } \\\hline\end{array}$$ What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent.)

A) $7.86
B) $22.14
C) $3.67
D) $0.48