Rotter Garder Inc is a large-scale paint manufacturer and is known for its wide range of decorative paint products and industrial coatings. In addition to making paints, the company also owns and operates the retail stores which sell its products

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

Activities Allocated Costs Allocation Base Account inquiry (hours) $79,000 2,700 hours Account billing (lines) $45,000 16,000 lines Account verification (accounts) $16,000 20,000 accounts Correspondence (letters) $12,000 1,000 letters The above activities are carried out at two of its regional offices. Activities Northeast Office Midwest Office Account inquiry (hours) 180 hours 200 hours Account billing (lines) 10,000 lines 9,000 lines Account verification (accounts) 1,600 accounts 650 accounts Correspondence (letters) 60 letters 150 letters What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent.) A) $12.00 B) $45.00 C) $4.44 D) $0.80

A person claiming a mechanic's lien must file a notice of lien without a certain period of time:

A. Before the work has started. B. After the work has begun. C. Before the work is completed. D. After the work is completed.