Myoung Company,a Manufacturer of Small Appliances,had the Following Activities,allocated Costs,and

Multiple Choice

Myoung Company,a manufacturer of small appliances,had the following activities,allocated costs,and allocation bases: $$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 61,000 & 2,400 \text { hours } \\\hline \text { Account billing (lines) } & \$ 35,000 & 17,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 13,000 & 20,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 11,000 & 1,000 \text { letters } \\\hline\end{array}$$ The above activities are carried out at two of its regional offices.
$$\begin{array} { | l | r | r | } \hline \text { Activities } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 120 \text { hours } & 250 \text { hours } \\\hline \text { Account billing (lines) } & 16,000 \text { lines } & 9,000 \text { lines } \\\hline \text { Account verification (accounts) } & 1,500 \text { accounts } & 600 \text { accounts } \\\hline \text { Correspondence (letters) } & 70 \text { letters } & 150 \text { letters } \\\hline\end{array}$$ What is the cost per hour for the account inquiry activity? (Round your answer to the nearest cent. )

A) $0.65
B) $25.42
C) $11.00
D) $2.06