Pitt Jones 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 & 2,600 \text { hours } \\\hline \text { Account billing (lines) } & \$ 32,000 & 18,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 16,000 & 24,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 13,000 & 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 } & 200 \text { hours } \\\hline \text { Account billing (lines) } & 10,000 \text { lines } & 9,000 \text { lines } \\\hline \text { Account verification (accounts) } & 1,800 \text { accounts } & 600 \text { accounts } \\\hline \text { Correspondence (letters) } & 70 \text { letters } & 150 \text { letters } \\\hline\end{array}

What is the cost per line for the account billing activity? (Round your answer to the nearest cent. )
A)$1.78
B)$23.46
C)$3.39
D)$12.31

Distinguish the Following Costs as Prevention,appraisal,internal Failure,or External Failure

Essay