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: $$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 66,000 & 2000 \text { hours } \\\hline \text { Account billing (lines) } & \$ 47,000 & 15,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 17,000 & 23,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 14,000 & 1400 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 100 \text { hours } & 250 \text { hours } \\\hline \text { Account billing (lines) } & 12,000 \text { lines } & 8000 \text { lines } \\\hline \text { Account verification (accounts) } & 1500 \text { accounts } & 700 \text { accounts } \\\hline \text { Correspondence (letters) } & 40 \text { letters } & 100 \text { letters } \\\hline\end{array}$$ What is the cost per line for the account billing activity? (Round your answer to the nearest cent.)

A) $3.13
B) $33.00
C) $4.40
D) $23.50