This year, Lambert Company will ship \(1,500,000\) pounds of goods to customers at a cost of \(\$ 1,200,000\). If a customer orders 10,000 pounds and produces \(\$ 200,000\) of revenue (total revenue is \(\$ 20\) million), the amount of shipping cost assigned to the customer by using \(\mathrm{ABC}\) would be

a. Cannot be determined.

b. \(\$ 24,000\) ( 2 percent of the shipping cost).

c. \(\$ 8,000\) ( \(\$ 0.80\) per pound shipped).

d. \(\$ 12,000\) ( 1 percent of the shipping cost).

e. none of the above.