When figuring out the total amount of debt you are responsible for, you should include

$239,425

Explanation:

In activity based costing, cost is assigned to each department based on the activity cost contributed by the department to the company's cost pool.

Given

Activities                                    Total Costs     Activityminuscost drivers

Account inquiry                           $750,000          15,000 hours

Account billing                            $250,000         5,000,000 lines

Account verification accounts   $173,250           70,000accounts

Correspondence letters            $42,000             7,000 letters

Total costs                                  $1,215,250

The above activities are used by Departments A and B as follows:              Department                        A                   B

Account inquiry hours 2,000 hours    3,500 hours

Account billing lines   900,000 lines   750,000 lines

Account verification accounts 9,000 accounts 7,000 accounts Correspondence letters 1,200 letters 1,600 letters

total costs will be assigned to Department B

= 3500/15000 * $750,000  + 750000/5000000 * $250,000 + 7000/70000 * $173250 + 1600/7000 * $42,000

= $175,000 + $37,500 + $17,325 + $9,600

= $239,425