Answer:
$24,750
Explanation:
The computation of the account billing cost assigned to department B is shown below;
Computation of the activity rate of account billing cost pool
Activity rate = Account billing cost ÷ Expected account billing lines
= $220,000 ÷ 4,000,000
= $0.055 per line
Now Calculation for account billing cost assigned to department B is
Cost assigned = Activity rate × Activity of Department B
= $0.055 × 450,000
= $24,750
