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:

The above activities are carried out at two of its regional offices.

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