Galley Company,a Manufacturer of Small Kitchen Appliances,had the Following Activities,allocated

Galley Company,a manufacturer of small kitchen appliances,had the following activities,allocated costs,and allocation bases: $$\begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 73,000 & 2600 \text { hours } \\\hline \text { Account billing (lines) } & \$ 39,000 & 16,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 12,000 & 30,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 10,000 & 1600 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 160 \text { hours } & 300 \text { hours } \\\hline \text { Account billing (lines) } & 14,000 \text { lines } & 7000 \text { lines } \\\hline \text { Account verification (accounts) } & 1400 \text { accounts } & 600 \text { accounts } \\\hline \text { Correspondence (letters) } & 60 \text { letters } & 130 \text { letters } \\\hline\end{array}$$ What is the cost per line for the account billing activity? (Round your answer to the nearest cent.)

A) $2.44
B) $28.08
C) $4.56
D) $15.00