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: $$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 79,000 & 2,700 \text { hours } \\\hline \text { Account billing (lines) } & \$ 45,000 & 16,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 16,000 & 20,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 12,000 & 1,000 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 180 \text { hours } & 200 \text { hours } \\\hline \text { Account billing (lines) } & 10,000 \text { lines } & 9,000 \text { lines } \\\hline \text { Account verification (accounts) } & 1,600 \text { accounts } & 650 \text { accounts } \\\hline \text { Correspondence (letters) } & 60 \text { letters } & 150 \text { letters } \\\hline\end{array}$$ What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent. )

A) $12.00
B) $45.00
C) $4.44
D) $0.80