Activity-cost drivers Account inquiry hours $ 400,000 10,000 hours Account billing lines $ 280,000 4,000,000 lines Account verification accounts $ 150,000 40,000 accounts Correspondence letters $ 50,000 4,000 letters Total costs $ 880,000 The above activities are used by Department A and B as follows : Department A Department B Account inquiry hours 2,000 hours 4,000 hours Account billing lines