Hinckley & Granger Company Had the Following Activities,estimated Indirect Activity

Hinckley & Granger Company had the following activities,estimated indirect activity costs,and allocation bases:

Hinckley & Granger uses activity-based costing.
The above activities are used by Departments P and Q as follows:

What is the cost per driver unit for the account billing activity?

A) $7.50
B) $1.50
C) $10.00
D) $0.75