Eide Company, a manufacturer of small appliances, had the following activities, allocated costs, and allocation bases

Activities Allocated Costs Allocation Base
Account inquiry (hours) $66,000 2,400 hours
Account billing (lines) $42,000 17,000 lines
Account verification (accounts) $14,000 21,000 accounts
Correspondence (letters) $14,000 1,400 letters

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

Activities Northeast Office Midwest Office
Account inquiry (hours) 100 hours 250 hours
Account billing (lines) 12,000 lines 9,000 lines
Account verification (accounts) 1,100 accounts 700 accounts
Correspondence (letters) 70 letters 130 letters

What is the cost per account for the account verification activity? (Round your answer to the nearest cent.)
A) $27.50
B) $3.88
C) $10.00
D) $0.67

D .D)
Cost of account verification: