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:

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

What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent. )

A) $7.86
B) $22.14
C) $3.67
D) $0.48