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Flannery Company,a Manufacturer of Small Appliances,had the Following Activities,allocated Costs,and

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Flannery Company,a manufacturer of small appliances,had the following activities,allocated costs,and allocation bases:  Activities  Allocated Costs  Allocation Base  Account inquiry (hours)  $67,0002500 hours  Account billing (lines)  $34,00018,000 lines  Account verification (accounts)  $14,00025,000 accounts  Correspondence (letters)  $11,0001000 letters \begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Allocated Costs } & \text { Allocation Base } \\\hline \text { Account inquiry (hours) } & \$ 67,000 & 2500 \text { hours } \\\hline \text { Account billing (lines) } & \$ 34,000 & 18,000 \text { lines } \\\hline \text { Account verification (accounts) } & \$ 14,000 & 25,000 \text { accounts } \\\hline \text { Correspondence (letters) } & \$ 11,000 & 1000 \text { letters } \\\hline\end{array} The above activities are carried out at two of its regional offices.
 Activities  Northeast Office  Midwest Office  Account inquiry (hours)  160 hours 300 hours  Account billing (lines)  14,000 lines 3000 lines  Account verification (accounts)  1200 accounts 700 accounts  Correspondence (letters)  30 letters 130 letters \begin{array} { | l | l | l | } \hline { \text { Activities } } & \text { Northeast Office } & \text { Midwest Office } \\\hline \text { Account inquiry (hours) } & 160 \text { hours } & 300 \text { hours } \\\hline \text { Account billing (lines) } & 14,000 \text { lines } & 3000 \text { lines } \\\hline \text { Account verification (accounts) } & 1200 \text { accounts } & 700 \text { accounts } \\\hline \text { Correspondence (letters) } & 30 \text { letters } & 130 \text { letters } \\\hline\end{array} What is the cost per letter for the correspondence activity? (Round your answer to the nearest cent.)


Definitions:

Myocardial Infarction

Commonly known as a heart attack, it occurs when blood flow decreases or stops to a part of the heart, causing damage to the heart muscle.

Cardiovascular Disease

A range of disorders affecting the heart and blood vessels, often characterized by hypertension, coronary artery disease, and heart failure.

Venous Return

The flow of blood back to the heart through the veins, which is critical for maintaining cardiac output and blood pressure.

Lower Extremity Edema

Swelling due to the accumulation of fluid in the tissues of the lower legs, ankles, or feet.

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