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

Eide Company,a manufacturer of small appliances,had the following activities,allocated costs,and allocation bases: $$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 66,000 & 2,400 \text { hours } \\\hline \text { Account billing (lines) } & \$ 42,000 & 17,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 14,000 & 21,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 14,000 & 1,400 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 100 \text { hours } & 250 \text { hours } \\\hline \text { Account billing (lines) } & 12,000 \text { lines } & 9,000 \text { lines } \\\hline \text { Account verification (accounts) } & 1,100 \text { accounts } & 700 \text { accounts } \\\hline \text { Correspondence (letters) } & 70 \text { letters } & 130 \text { letters } \\\hline\end{array}$$ What is the cost per account for the account verification activity? (Round your answer to the nearest cent. )

A) $27.50
B) $3.88
C) $10.00
D) $0.67